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Sous le regard du sociologue et de l'économiste, cet ouvrage novateur aborde une série de questions que posent les transmissions intergénérationnelles. Les trois premiers chapitres portent sur l'héritage et les donations. Plus précisément, ils traitent de la liberté de tester et des droits de succession, des motivations contrastées qui conduisent les ménages à léguer et enfin des dispositions prises en faveur du conjoint survivant. Le quatrième chapitre porte sur la dilapidation patrimoniale, que l'on pourrait qualifier d'héritage anticipé. Les quatre chapitres suivants élargissent le concept de transmission. D'abord, la perspective s'étend à trois générations : les transferts ascendants et descendants sont alors susceptibles de sauter une génération. Ensuite, les transferts ne sont plus seulement financiers mais peuvent s'effectuer sous la forme de service et de dons en nature. Les trois derniers chapitres traitent de la transmission des entreprises. Il ne s'agit plus d'un simple transfert patrimonial, mais de la survie de l'entreprise ; le chapitre neuf est consacré à la transmission des petites et moyennes entreprises ; le chapitre dix porte sur l'évaluation des entreprises non cotées et le dernier chapitre sur les O.P.A.

Business policy --- Bequests --- Biens successoraux --- Burgerlijk recht --- Descent and distribution --- Descents --- Droit civil --- Droit de la famille --- Droit de succession --- Droit des successions --- Droit successoral --- Dévolution successorale --- Erfgenamen --- Erven --- Familierecht --- Heirs --- Hereditary succession --- Héritage --- Héritages --- Héritages et successions --- Héritiers --- Inheritance and succession --- Intestacy --- Intestate succesion --- Law of succession --- Successies en erfenissen --- Succession (Droit) --- Succession [Intestate ] --- Succession et héritage --- Successions --- Successions et héritages --- Transmission successorale --- Congresses --- Congrès --- Inheritance and succession. --- Gifts. --- Intergenerational relations. --- Business enterprises --- Registration and transfer. --- 347.65 <493> --- -Inheritance and succession --- Intergenerational relations --- 316.346.36 --- droit successoral --- dons fiscal --- droits de succession --- politique familiale --- AA / International- internationaal --- 336.223 --- 347.63 --- 339.112.0 --- Intergenerational relationships --- Relations, Intergenerational --- Relationships, Intergenerational --- Interpersonal relations --- Intestate succession --- Succession, Intestate --- Real property --- Universal succession --- Trusts and trustees --- Business organizations --- Businesses --- Companies --- Enterprises --- Firms --- Organizations, Business --- Business --- Erfrecht. Erfopvolging. Nalatenschap--België --- Registration and transfer --- erfrecht --- giften fiscaal --- successierechten --- gezinsbeleid --- Erfenisrechten. --- Erfopvolging. --- Particulier vermogen: algemeenheden. --- Law and legislation --- 347.65 <493> Erfrecht. Erfopvolging. Nalatenschap--België --- Successions et héritages --- Congrès --- Gifts --- Donations --- Presents --- Generosity --- Manners and customs --- Free material --- Non-contentious jurisdiction --- Publicity (Law) --- Recording and registration --- Transfer (Law) --- Erfenisrechten --- Particulier vermogen: algemeenheden --- Erfopvolging --- Bedrijfsbeleid --- Relations intergénérationnelles --- Business enterprises - Registration and transfer. --- Relations intergénérationnelles

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Informal sector (Economics) --- Secteur informel (Economie politique) --- economie souterraine --- AA / International- internationaal --- 336.208 --- 343.35 --- 335 --- 331.626.8 --- Hidden economy --- Parallel economy --- Second economy --- Shadow economy --- Subterranean economy --- Underground economy --- Artisans --- Economics --- Small business --- ondergrondse economie --- Grondslag, vereffening, inning en controle van de belastingen. Fiscale fraude. Zwartwerk. Parallelle economie. --- Misdrijven tegen de openbare administratie, de belasting- en administratieve wetgeving. --- Economie van conflicten en van verdediging. Oorlog. Terrorisme. Economisch herstel. --- clandestiene arbeid - zwartwerk - illegale arbeid - sluikarbeid --- Informal sector (Economics). --- Economie van conflicten en van verdediging. Oorlog. Terrorisme. Economisch herstel --- Grondslag, vereffening, inning en controle van de belastingen. Fiscale fraude. Zwartwerk. Parallelle economie --- Misdrijven tegen de openbare administratie, de belasting- en administratieve wetgeving --- Économie politique --- Travail et travailleurs

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Our societies are witnessing a steady increase in longevity. This demographic evolution is accompanied by some convergence across countries, but at the same time substantial longevity inequalities persist within nations across income classes. This Element aims to survey some crucial implications of changing longevity on the design of optimal public policy. For that purpose, it first focuses on some difficulties raised by risky and varying lifetime for the representation of individual and social preferences. Then, it explore some central implications of changing longevity for optimal policy making, regarding prevention against premature death, pension policies, education, health care and long-term care. The author distinguishes between the case when longevity is partially the responsibility of individuals and the case when longevity is plainly exogenous.

Population aging --- Government policy. --- Economic aspects. --- Social aspects. --- Health aspects. --- Aging of population --- Aging population --- Aging society --- Demographic aging --- Graying (Demography) --- Greying (Demography) --- Age distribution (Demography)

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The objective of this Element is to provide an analysis of social protection from an economic perspective. It relies on tools and methods widely used in public and insurance economics and comprises four main section besides the introduction. The first section is devoted to the design of social protection programs and their political sustainability. The second section assesses the efficiency and performance of social protection programs, and of the welfare state as a whole. In the third section, the relative merits of social and private insurance are analyzed as well as the design of optimum insurance contract with emphasis on health and pensions. The last section focuses on the implications of asymmetric information that may lead governments to adopt policies that would otherwise be rejected in a perfect information setting.

Welfare economics. --- Public welfare --- Economic aspects.

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ECONOMIE GENERALE