[eng] Methods and uses of generational accounting : A detached view.. A critical assessment of generational accounting (GA) studies shows that the latter cannot at the same time evaluate the long-term imbalance of transfer policies and measure the actual generational inequalities that result....

[eng] Models of Inheritance and Their Implications, . by André Masson, Pierre Pestieau.. . The purpose of this paper is twofold. Firstly, it provides a taxonomy of the principal models of inheritance known to economists, setting forth the usual distinction between intentional and unintentional...

[spa] ¿Qué se puede deducir de los estudios relativos a las transferencias patrimoniales en Francia? . por Luc Arrondel y André Masson.. . Los motivos y la práctica de transmisión de los franceses constituían hasta hace poco tiempo un ámbito casi inexplorado. Para lograr una visión...

L’actualité récente liée à la crise économique et financière soulève des questions importantes sur ses conséquences en matière patrimoniale et sur les comportements d’épargne des Français.

In an extended variant of the life-cycle hypothesis, saving behaviour is shown to depend crucially on the interaction between two preference parameters : γ, which represents risk attitudes (aversion, prudence…), and δ, the rate of time depreciation. Hence, the predictions of four specific...