[eng] Inheritance and Gift Taxes: Bases for International Comparisons, . by Anne Laferrère.. . There is a wide range of ways countries handle the transmission of wealth from one generation to the next. The very concept of property can differ as do the rules governing matrimony, children's...

[eng] Bequest and Inheritance from French Fiscal Data, . by Luc Arrondel, Anne Laferrère.. . In this paper, a sample of 3200 estate duty forms filed in 1987 is used for a basis in describing the behaviour of the French regarding bequests and devises. It showed an estimated overall transfer...