There is a capital taxation puzzle in most developed countries. Since the 1960s, revenues from wealth transfer taxation have been especially low and decreasing as a percentage of GDP, even to the extent of disappearing in quite a number of cases; by contrast, lifetime wealth or capital taxation...

Measuring individual preferences of savers have two main motivations: to reduce the share of non-observed heterogeneity in explaining households' wealth behaviors, and to construct more accurate tests of the theories of savings and portfolio choices. For France, we have constructed a unique data...

The influence of parents’ savings behaviour on that of their children has often been remarked. This paper attempts to explain this “poids d’Anchise” via a unique French dataset collected by DELTA and TNS-Sofres in 2002 (Pat€r survey), which contains both savings and subjective...