Desbonnet, Audrey; Hairault, Jean-Olivier - In: Économie et Prévision 193 (2010) 2, pp. 21-41
[eng] This paper studies the impact of the progressivity of income and inheritance tax on wealth inequality in France. By switching to a proportional tax system for each type of tax , we find that income-tax progressivity is more effective than inheritance-tax progressivity in reducing wealth...