Laferrère, Anne; Arrondel, Luc - In: Économie et Prévision 100 (1991) 4, pp. 137-159
[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...