The main objective of the thesis with the topic "Ownership of land and its transfer from the perspective of tax legislation" is to describe the essential forms of ownership of land and its transfers from the view of different legal branches, with respect to financial lawfrom the perspective of property taxes and with respect to civil law from the perspective of ownership and transfers of real estates. The thesis overviews tax responsibilities relating to ownership and land transfers in the Czech Republic and it also explains general notions relating to this matter. The thesis is divided into five chapters. The first chapter defines basic notions. The second chapter describes and overviews forms of transfers of real estates and the respective taxes imposed. The third chapter is the crucial one with respect to the whole thesis. In this part I deal with the individual taxes applied to the ownership and transfers of real estates. The fourth chapter describes the differences between the notions tax resident and tax non-resident and points out the discrepancies between them. Finally, the last chapter assesses the taxes mentioned in this thesis and points out the current inconveniences connected therewith and the possible solutions.

Thesis advisor: Donald Cox / <bold>Chapter 1 - Intergenerational Transfer Inflows to Adult Children of Divorce <bold> Do adult children of divorce receive less money from their parents than children of intact unions? Are they less likely to receive parental help for buying a house, starting a business or weathering a financial crisis? Though there is evidence that an individual divorced parent gives less to his child than he would give if he were married to his child's other parent, no study has examined the transfers given by both divorced parents. I approach the question of transfers to adult children of divorce from a fresh angle by asking not, "How much did the parent give?" but instead, "How much did the child get?" I also examine the correlation between parents' remarriage and transfers received. Using data from the 1988 wave of the PSID, I find that parental divorce and remarriage are uncorrelated with the incidence of a transfer. Within the select group of children who receive a transfer, however, divorce is correlated with an increased transfer amount, while a father's remarriage is correlated with a decreased amount. <bold> Chapter 2 - The Correlation Between Subjective Parental Longevity and Intergenerational Transfers <bold> Are parental financial transfers to adult children correlated with subjective parental longevity? Despite rapid and continuing increases in life expectancy, no previous study has looked at transfers in relation to parents' opinions of how long they will live. This paper uses the subjective survival probability data included in the Health and Retirement Study to examine this potential correlation for a select group of unmarried older parents. For mothers only, I consistently find modest positive correlations between subjective longevity and anticipated future inter vivos transfers and bequests. For fathers, I find a non-linear relationship between subjective longevity and anticipated future inter vivos transfers. I discuss the potential reasons for these descriptive results and some further questions that arise from them. / Thesis (PhD) — Boston College, 2009. / Submitted to: Boston College. Graduate School of Arts and Sciences. / Discipline: Economics.

Thesis advisor: Sara Moorman / This research examines social support transfers, social support networks and psychological well-being among older adults (aged 60+) in five countries in Latin America: Argentina, Brazil, Chile, Mexico and Uruguay. It is based on the following three research questions: 1) How is network structure associated with the receipt of financial and instrumental support among older adults in Latin America?; 2) What motivates the provision of financial or instrumental support to older adults in Latin America?; and 3) Do support transfers from kin and non-kin differently affect psychological well-being among older adults in Latin America? These questions are answered using data from the Survey on Health, Well-Being, and Aging in Latin America and the Caribbean (SABE), which includes information on over 7,000 older adults living in private homes in Buenos Aires (Argentina), Sao Paulo (Brazil), Santiago (Chile), Mexico City (Mexico) or Montevideo (Uruguay). Additionally, the study examines data on over 50,000 members of older adults' household and family networks. Findings confirm the importance of network structure for the receipt of both financial and instrumental support among older adults in Latin America. They also suggest a dynamic perspective of support provision throughout the region, where members of older adult's networks jointly navigate a mix of motivating factors to provide support to older adults in need. Lastly, results highlight the importance of kin support for the psychological well-being of older adults throughout the region. The findings presented in this dissertation provide an important first step in understanding elder support and psychological well-being in Latin America, and offer a strong foundation for future assessments throughout the region. / Thesis (PhD) — Boston College, 2014. / Submitted to: Boston College. Graduate School of Arts and Sciences. / Discipline: Sociology.

Das Transfer-Einkommens-Derivativ ist einer der wichtigsten ökonomischen Parameter zur Beantwortung der Frage, ob Sozialrenten den unter Armut leidenden Älteren in voller Höhe zu Gute kommen oder ob politisch unerwünschte Verdrängungseffekte auftreten. Eine Verdrängung privater intergenerationeller Transfers durch die Vergabe von Sozialrenten wird dabei als Schwächung familiärer Strukturen angesehen, da erwachsene Kinder ihre vorherigen privaten finanziellen Unterstützungsleistungen an ihre bedürftigen Eltern kürzen oder gar aussetzen. Die staatlichen Leistungen kämen damit nicht vollständig den Bedürftigen zugute, weshalb die Wirksamkeit von Sozialrenten zur Bekämpfung von Altersarmut in Frage gestellt wird. Der aktuelle internationale Forschungsstand bestätigt die Existenz solcher Verdrängungseffekte bei Sozialtransferprogrammen in Entwicklungs- und Schwellenländern. Die der Dissertation zugrundeliegende empirische Erhebung zu Intrahaushaltstransfers in Mehrgenerationenhaushalten in drei Regionen Nordindiens (Himachal Pradesh, Uttar Pradesh und Delhi) hat jedoch gezeigt, dass theoretische Annahmen der Modelle und landestypische Gegebenheiten Indiens, wie etwa korrupte Vergabemuster bei den Sozialrenten, die Aussagekraft des Transfer-Einkommens-Derivativs zur Beurteilung der Effizienz der Sozialrenten stark einschränken. Die Daten zeigen überdies, dass der Nettotransferstrom abwärts verläuft, von den älteren zu den jüngeren Haushaltsmitgliedern. Dies steht im Gegensatz zu der gängigen Annahme, dass in Entwicklungs- und Schwellenländern die Älteren überwiegend Empfänger privater Transfers sind. / The transfer income derivative is one of the most important economic parameters in understanding whether social pensions serve the elderly poor, as the intended beneficiaries, or whether social pensions crowd out private transfers from family members. The crowding out effect of private transfers by public transfers is seen as weakening traditional family ties because adult children reduce or even cease private transfers to the needy elderly. In that case, public transfers may have no net effect on the income of the elderly calling into question the efficacy of public pension schemes in fighting old age poverty. The current state of international research provides evidence for these crowding out effects in developing or industrializing countries. Drawing on empirical research of intra-household transfers in households with elderly co-residence in three selected north Indian regions (Himachal Pradesh, Uttar Pradesh, and Delhi), this dissertation shows that theoretical assumptions of the models as well as country specific circumstances of India, such as corruption in the allocation of social pensions, limit the explanatory power of the transfer income derivative in judging the efficacy of such pensions. Additionally the data shows that private net transfers flow downward, from the elderly to the younger members of the household. This is in stark contrast to the common assumption that in developing and industrializing countries the elderly are mainly recipients of private transfers.

Made available in DSpace on 2016-04-26T20:24:17Z (GMT). No. of bitstreams: 1 Alirio Carvalho de Araujo Junior.pdf: 1685330 bytes, checksum: 03471f9e8fe0f29f7fa4aba0884d6751 (MD5) Previous issue date: 2016-03-08 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The purpose of the present work is to strengthen the idea thar ICMS is configured as a subspecies of tax in interstate transfers of goods between business establishments of the same owner. Therefore, we start the work establishing our position regarding the meaning of the word federation, as well as the concept of federation under the legal perspective. Further up we study the characteristics of the federative principle distribution of powers and autonomy and its importance in the interpretation and aplication of legislation regarding ICMS. Then we fix our understanding in relation to taxation power and we study all elements comprising the logical structure of the ICMS legislative competence law, which will serve as an instrument for us to verify how the constitutional principles and the complementary statements interfere in the exercise of jurisdiction. Proceeding with our work, we perform research regarding the topic complementary law . In our understanding the sense of the term complementary law is stricto and of national reach. We explain the roles of complementary law and its triple function to stablish general norms in tax law, especially in regard to ICMS. Subsequently we examine the matrix-rule of ICMS incidence in commercial operations with goods. We clarify the ambiguity of the term matrix-rule . We analyze the method a combination of case of incidence and tax base - to identify a tax subspecies. We observe that the initials ICMS can shelter numerous materialities. We separate the elements of ICMS incidence matrix-rule to better study the tax exaction. Then we evaluate the importance of the non-cumulative principle. We note that it is a constitutional principle with objective limits, whose technical character operates after the occurrence of the tax legal fact. We ve arrived to the understanding that the sense of the term charged is relative to incidence and that the exceptions to the non cumulative principle are only exemption and no incidence . Finally, we apply the premises discussed to the interstate transfers between business establishments of the same owner. We issued our opinion regarding the elements (federative principle, non cumulative principle and autonomy of the business establishments) that interfer in the exercise of ICMS legislative competence in interstate transfers. We have performed the decomposition of the material criterion of the incidence hypothesis and therefore we have assigned legal sense to the terms transfers , interstate , business establishments and owner . We understand that the value of the transferences is the tax base. We ve put together the incidence hypothesis and the tax base to arrive at the conclusion that ICMS on interstate transfers is a tax subspecies. Subsequently, we compare our understanding with the work of several authors and the jurisprudence on the matter / O propósito do presente trabalho é fortalecer a ideia de que o ICMS se configura como uma subespécie tributária nas transferências interestaduais de mercadorias entre estabelecimentos do mesmo titular. Por isso, começamos o trabalho estabelecendo nossa posição sobre o sentido da palavra federação, assim como o conceito de federação sob a perspectiva jurídica. Mais adiante estudamos sobre as características do princípio federativo repartição de competências e autonomia e a sua importância na interpretação e aplicação da legislação referente ao ICMS. Em seguida, fixamos nosso entendimento em relação à competência tributária e estudamos todos os elementos que compõem a estrutura lógica da norma de competência legislativa do ICMS, a qual servirá de instrumento para verificarmos como os princípios constitucionais e os enunciados complementares interferem no exercício da competência. Prosseguindo nossa pesquisa, fazemos investigações a respeito da lei complementar. Assentamos que o sentido da expressão lei complementar é stricto e de caráter nacional. Explicamos sobre as funções da lei complementar e da sua função tríplice para estabelecer normas gerais em direito tributário, mormente no que se refere ao ICMS. No momento seguinte, examinamos a regra-matriz do ICMS nas operações mercantis com mercadorias. Esclarecemos a ambiguidade da expressão regra-matriz. Analisamos o método binômio da hipótese de incidência e base de cálculo para se identificar uma subespécie tributária. Observamos que a sigla ICMS pode albergar inúmeras materialidades. Separamos os elementos da regra-matriz de incidência do ICMS para melhor estudar a exação tributária. No próximo ponto, avaliamos a importância do princípio da não cumulatividade. Assinalamos que se trata de um princípio constitucional de limite objetivo, cujo caráter técnico se opera após a ocorrência do fato jurídico tributário. Obtivemos a compreensão de que o sentido do termo cobrados é de incidir e que as exceções ao princípio da não cumulatividade são somente a isenção e a não incidência. Por fim, aplicamos as premissas estudadas às transferências interestaduais entre estabelecimentos do mesmo titular. Emitimos nossa opinião quanto aos elementos (princípio federativo, princípio da não cumulatividade e autonomia dos estabelecimentos) que interferem no exercício da competência legislativa do ICMS nas transferências interestaduais. Fizemos a decomposição do critério material da hipótese de incidência e assim atribuímos sentidos jurídicos aos termos transferências , interestaduais , estabelecimentos e titular . Compreendemos que o valor das transferências é a base de cálculo. Conjugamos a hipótese de incidência e a base de cálculo para obter a conclusão de que o ICMS das transferências interestaduais é uma subespécie tributária. Na sequencia, fazemos o cotejo de nossa opinião com a opinião de alguns autores e da jurisprudência sobre o tema

by Shek Wong. / Thesis submitted in: December 1997. / Thesis (M.Phil.)--Chinese University of Hong Kong, 1998. / Includes bibliographical references (leaves 90-[94]). / Abstract also in Chinese. / Chapter 1 --- Introduction --- p.1 / Chapter 1.1 --- Electronic Commerce --- p.3 / Chapter 1.2 --- Electronic Cash --- p.7 / Chapter 1.3 --- What This Report Contains --- p.9 / Chapter 2 --- Cryptographic Background --- p.11 / Chapter 2.1 --- Euler Totient Function --- p.12 / Chapter 2.2 --- Fermat's Little Theorem --- p.12 / Chapter 2.3 --- Quadratic Residues --- p.12 / Chapter 2.4 --- Legendre Symbol --- p.13 / Chapter 2.5 --- Jacobi Symbol --- p.14 / Chapter 2.6 --- Blum Integer --- p.16 / Chapter 2.7 --- Williams Integer --- p.18 / Chapter 2.8 --- The Quadratic Residuosity Problem --- p.19 / Chapter 2.9 --- The Factorization Problem --- p.20 / Chapter 2.10 --- The Discrete Logarithm Problem --- p.20 / Chapter 2.11 --- One-way Functions --- p.21 / Chapter 2.12 --- Blind Signature --- p.22 / Chapter 2.13 --- Cut-and-choose Methodology --- p.24 / Chapter 3 --- Anatomy and Panorama of Electronic Cash --- p.26 / Chapter 3.1 --- Anatomy of Electronic Cash --- p.26 / Chapter 3.1.1 --- Three Functions and Six Criteria --- p.28 / Chapter 3.1.2 --- Untraceable --- p.29 / Chapter 3.1.3 --- Online and Off-line --- p.30 / Chapter 3.1.4 --- Security --- p.32 / Chapter 3.1.5 --- Transferability --- p.33 / Chapter 3.2 --- Panorama of Electronic Cash --- p.34 / Chapter 3.2.1 --- First Model of Off-line Electronic Cash --- p.34 / Chapter 3.2.2 --- Successors --- p.35 / Chapter 3.2.3 --- Binary Tree Based Divisible Electronic Cash --- p.36 / Chapter 4 --- Spending Limit Enforced Electronic Cash --- p.37 / Chapter 4.1 --- Introduction to Spending Limit Enforced Electronic Cash --- p.37 / Chapter 4.2 --- The Scheme --- p.41 / Chapter 4.3 --- An Example --- p.44 / Chapter 4.4 --- Techniques --- p.47 / Chapter 4.5 --- Security and Efficiency --- p.51 / Chapter 5 --- Interest-bearing Electronic Cash --- p.53 / Chapter 5.1 --- Introduction to Interest-bearing Electronic Cash --- p.53 / Chapter 5.2 --- An Example --- p.55 / Chapter 5.3 --- The Scheme --- p.55 / Chapter 5.4 --- Security --- p.57 / Chapter 5.5 --- An Integrated Scheme --- p.58 / Chapter 5.6 --- Applications --- p.59 / Chapter 6 --- Abacus Type Electronic Cash --- p.61 / Chapter 6.1 --- Introduction --- p.61 / Chapter 6.2 --- Abacus Model --- p.63 / Chapter 6.3 --- Divisible Abacus Electronic Coins --- p.66 / Chapter 6.3.1 --- Binary Tree Abacus Approach --- p.66 / Chapter 6.3.2 --- Multi-tree Approach --- p.57 / Chapter 6.3.3 --- Analysis --- p.69 / Chapter 6.4 --- Abacus Electronic Cash System --- p.71 / Chapter 6.4.1 --- Opening Protocol --- p.71 / Chapter 6.4.2 --- Withdrawal Protocol --- p.74 / Chapter 6.4.3 --- Payment and Deposit Protocol --- p.75 / Chapter 6.5 --- Anonymity and System Efficiency --- p.78 / Chapter 7 --- Conclusions --- p.80 / Chapter A --- Internet Payment Systems --- p.82 / Chapter A.1 --- Bare Web FORM --- p.82 / Chapter A.2 --- Secure Web FORM Payment System --- p.85 / Chapter A.3 --- Membership Type Payment System --- p.86 / Chapter A.4 --- Agent Based Payment System --- p.87 / Chapter A.5 --- Internet-based POS --- p.87 / B Papers derived from this thesis --- p.89 / Bibliography --- p.90

After discussing the Malawian context and summarising the remittance research, I focus on remittances in rural Malawi. I follow remittances from the giver’s motivations through to the receiver’s view of remittances and how the receiver uses them and finally to their impact as a means of moderating the effect of negative shocks on the receiving household. Results show that parents remit to respondents for altruistic purposes, or for insurance motivations (e.g. to help out the respondent if they are sick). Respondents remit to parents for altruistic motivations and inheritance. There is strong bi-directionality in the remittance flows. Children remit to respondents as an “insurance premium”, and for inheritance motivations. Altruism motivates respondents to give to their children. There is strong evidence of co-insurance between respondents and their siblings with both insurance payouts and premiums being paid. Respondents and their siblings also remit to each other for altruistic motivations. There is strong evidence of “mental accounting” amongst both male and female headed households. Remittances exhibit a much lower MPC than salary and farming income. Male and female headed households differ in their use of income from different sources, however one result is consistent: remittances are used for education. Probit models indicate that households are more likely to receive remittances from local areas if someone in the household is sick (local remittances insure a health shock). Households that suffer from drought are more likely to receive remittances from more distant areas (other districts, a city, abroad). Drought has a major negative impact on consumption levels but distant remittances insure affected households who suffer from these. Local remittances, which make up most remittance flows, are unable to insure these community shocks. Only around 10 per cent of households receive remittances from outside their home district however. Remittances help to insure household consumption against health shocks, but only food consumption is insured.

Cette thèse combine par son objet d’étude deux défis importants auxquels sont confrontées les PME françaises : la RSE et la reprise d’entreprise. Elle propose d’explorer les impacts de la démarche RSE initiée par un repreneur externe sur sa légitimité auprès des salariés. Dans la première partie de cette thèse, après une revue de littérature sur les concepts de la légitimité et de la RSE en contexte des PME, nous mettons en évidence une convergence entre les implications managériales de la RSE et les déterminants de la légitimité. La deuxième partie s’attache à étudier empiriquement cette relation. Sur le plan méthodologique, cette recherche s’inscrit dans une approche exploratoire, combinant une étude de cas multiples (9 cas analysés, 46 entretiens) et une enquête par questionnaire auprès d’un échantillon de 80 repreneurs.Les résultats permettent d’abord d’apporter un éclairage sur les moyens à disposition d’un repreneur pour construire sa légitimité auprès de ses salariés ; ensuite de montrer un impact positif de la RSE sur les trois déterminants de la légitimité d’un repreneur : a) instrumental, en permettant au repreneur de développer son entreprise et de satisfaire les intérêts économiques des salariés ; b) relationnel, en orientant ses pratiques RH vers plus de justice et d’équité ; c) moral, en lui offrant l'occasion de construire un projet de reprise autour d’un ensemble de valeurs éthiques et morales appréciées et partagées par les salariés. Enfin, cette recherche identifie les différents mécanismes psychologiques par lesquels la RSE participe à la légitimité d’un repreneur, ainsi que leurs facteurs d’influence. / In a context in which corporate social responsibility (CSR) and business transfer appear to be two major challenges faced by French SMEs, a particular attention should be given to the CSR practices introduced by the external successor of SMEs. Thus, this article proposes to explore the effects of CSR practices initiated by external successors on their legitimacy among their employees. In the first part, a literature review on the concepts of legitimacy and CSR in the context of small businesses showed a convergence between the managerial implications of CSR and the determinants of legitimacy. The second part is devoted to an empirical analysis of this relationship. The research methodology is based on an exploratory approach, combining a multiple case study (9 cases analyzed, 46 interviews) and a questionnaire survey.Firstly, our results shed light on the means at the disposal of the successor to build his legitimacy among his employees ; then the results show the positive effect of the CSR practices on the three determinants of external successor’s legitimacy : a) instrumental, by allowing the external successor to develop his business and satisfy the economic interests of employees ; b) relational, through the positive impact of CSR on the fairness his HR practices ; c) moral, by offering him the opportunity to develop a new project around a set of ethical and moral values appreciated and shared by employees. Finally, this research identifies the different psychological mechanisms by which CSR contributes to the external successor’s legitimacy, as well as their influence factors.

Uma área de 9 m x 28 m, localizada às margens do açude Cajueiro, no município de Tuparetama - PE, foi instrumentada com o objetivo de estudar os processos de transferência de água e de solutos. O solo local é heterogêneo, sendo constituído por um solo aluvial de características arenosas a franco arenosas. A área, localizada na região semi-árida e utilizada para o cultivo de vazante, está sujeita a altas taxas de evaporação e aos efeitos cíclicos de subida e rebaixamento do nível d\'água do açude. A caracterização física do solo foi feita com base em ensaios de prospecção e granulometria. A caracterização hidráulica foi realizada com base em um ensaio de drenagem interna realizado no centro da área e as concentrações de sais totais presentes no solo foram obtidas pro meio de ensaios de determinação dos sais solúveis em extratos de saturação. Os parâmetros hidráulicos foram obtidos ajustando-se os dados do ensaio de drenagem interna e de monitoração de campo a diversos modelos analíticos, utilizando-se o programa RETC. Os parâmetros hidrodispersivos foram obtidos ajustando-se os dados da curva de eluição experimental aos modelos CDE e CDE-MIM, utilizando-se o programa CXTFIT 2.0. O programa HYDRUS-2D foi utilizado para simular o fluxo de água e o transporte de solutos num domínio de fluxo bi-dimensional com 28 m de comprimento e 2,0 m de profundidade, incluindo a zona saturada e não saturada. O programa simulou bem o comportamento do fluxo medido no campo através da instrumentação. Os valores simulados de umidade se ajustaram melhor aos valores medidos na estação localizada no centro da área instrumentada. Para as camadas superficiais os valores simulados de umidade foram superestimados o que pode estar associado à variabilidade espacial dos parâmetros hidráulicos ou à influência de fluxo preferencial. A simulação do transporte de solutos, feita em termos de sais totais, permitiu concluir que as altas taxas de evaporação, associadas às concentrações de sais totais presentes no solo, tendem a provocar a salinização das camadas superficiais da área estudada. / An area of 9 m x 28 m, located in the banks of the Cajueiro reservoir, in the municipal district of Tuparetama, Pernambuco, has been instrumented with the objective of studying the processes of water flow and solute transport. The local soil is heterogeneous, being constituted by an alluvial soil of sandy characteristics. The area, located in the semi-arid region and used for the agriculture, is subjected to high evaporation rates and cyclical effects of rising and lowering of the water level in the reservoir. The physical characterization of the soil has been undertaken based on sample extraction and texture analysis. The hydraulic characterization has been based on an internal drainage experiment accomplished in the center of the area and the concentrations of present total salts have been obtained from saturation extracts. The hydraulic parameters have been obtained fitting the internal drainage experiment data and the field data to several analytic models, using the program RETC. The hydrodispersive parameters have been obtained fitting the data of breakthrough curves to the models CDE and CDE-MIM, using the program CXTFIT 2.0. The program HYDRUS-2D have been used to simulate the water flow and solute transport in a two-dimensional domain with 28 m of length and 2,0 m of depth, including the saturated and unsaturated zones. The program has simulated well the behavior of the flow measured in the field. The simulated values of water content agreed better with the measured values in the center of the studied area. For the superficial layers the simulated values of water content have been overestimated, which can be associated to both the spacial variability of the hydraulic parameters and the influence of preferential flow. The simulation of the solutes-transport, in terms of total salts, has shown that the high evaporation rates in association to the salts presents in the soil promote the salinization of the superficial layers of the studied area.

Ce travail de thèse a pour objectif d’étudier l’impact de l’introduction de la taxation des héritages sur la croissance et l’offre de travail, en considérant la diversité des transferts familiaux intergénérationnels. En effet, la transmission familiale peut être éducative, culturelle, patrimoniale, ou encore perçue comme un transfert en temps. Toutes ces formes de solidarités familiales génèrent des externalités, qui impactent différemment la croissance et l’offre de travail, ce qui peut affecter l’efficacité des politiques fiscales. Ainsi, l’impôt successoral réduit l’incitation à épargner mais peut accroître l’investissement éducatif ou les transferts en temps, ce qui peut affecter positivement la productivité des ménages et l’offre de travail. Nous développons ici des modèles théoriques à générations imbriquées avec altruisme envers les descendants. La thèse est composée de trois chapitres. Le premier chapitre permet d'étudier l’impact de la non-disponibilité de la dette publique sur la politique de redistribution intergénérationnelle mise en place par le gouvernement, en utilisant uniquement l'impôt sur les revenus du travail et l'impôt successoral. Il permet aussi d’analyser son effet sur la croissance économique et les transferts familiaux intergénérationnels, consistant en des legs et des dépenses d’éducation, en mettant en évidence le rôle central de la taxation de l’héritage. Le second chapitre propose un modèle avec legs et transferts de temps descendants, dont l’objectif est de montrer les différences entre la taxation de l’héritage et la taxation du capital de cycle de vie, sur le comportement des ménages. Nous montrons que l’utilisation de la taxation de l’héritage à la place de celle du capital peut être une reforme Pareto-améliorante, en fonction de l’effet de la réforme sur l’offre de travail. Enfin, le troisième chapitre s’intéresse aussi à la comparaison entre taxation du capital et taxation de l’héritage, dans un modèle où les dynasties sont différentes en termes de productivité et de niveau d'altruisme. Ce chapitre démontre qu’appliquer l'impôt successoral à la place de celui du capital, peut améliorer à long terme, le bien-être des moins altruistes et, dans certains cas, peut être Pareto-améliorante, si les ressources disponibles pour les plus altruistes augmentent avec la réforme. / This thesis analyzes the impact of inheritance taxation on growth and labor supply, considering the diversity of intergenerational family transfers, such that bequests, parent's education spendings or time transfers. These forms of family solidarity generate externalities, which impact growth and labor supply, and affect the effectiveness of tax policies. Concerning inheritance tax which reduces the incentive to save, it can also increase educational investment or time transfers, which can positively affect household productivity and labor supply. For this purpose, we use overlapping generations models with altruism towards offspring. The thesis is divided into three chapters. The first chapter studies the impact of public debt on intergenerational transfers and on human capital growth, using a simple tax structure with labor and bequest taxes. In this model, parents augment their children's income through education and bequest. When public debt is not available, we show that the long run growth is higher thanks to an increase of the gap between the two taxes, which underlines the role of inheritance taxation. The second chapter proposes a model with rational altruism textit{`a la} Barro, where time transfers and bequests are available to parents. We analyze a shift from capital income tax towards inheritance tax, leaving constant the capital labor ratio. We show that this reform may increase welfare of all generations. Welfare improvement mainly depends on the effect of the reform on the labor supply. This tax reform is also implemented in the third chapter where we consider that dynasties differ in productivity and altruism. We show that the tax reform increases the welfare of less altruistic dynasties but decreases welfare of the most altruistic one. Extending the model with time transfers and elastic labor supply, we identify situations where the tax reform is Pareto improving.