J. Andreoni, Giving with Impure Altruism: Applications to Charity and Ricardian Equivalence, Journal of Political Economy, vol.97, issue.6, pp.1447-1458, 1989.
DOI : 10.1086/261662

T. Blumkin and E. Sadka, Estate taxation with intended and accidental bequests, Journal of Public Economics, vol.88, issue.1-2, pp.1-21, 2004.
DOI : 10.1016/S0047-2727(02)00084-1

R. Boadway, From Optimal Tax Theory to Tax Policy: Retrospective and Prospective Views, Life Annuities and Uncertain Lifetimes NBER Reporter: Research Summary Spring, 2004.
DOI : 10.7551/mitpress/9780262017114.001.0001

K. Christensen, T. Johnson, and J. Vaupel, The quest for genetic determinants of human longevity: challenges and insights, Nature Reviews Genetics, vol.119, issue.6, pp.436-448, 2006.
DOI : 10.1093/gerona/59.9.B886

H. Cremer, G. Firouz, and P. Pestieau, Accidental Bequests: A Curse for the Rich and a Boon for the Poor*, The Scandinavian Journal of Economics, vol.67, issue.84, pp.1437-1459, 2012.
DOI : 10.1093/ije/dyl083

T. Davido¤, J. Brown, and P. Diamond, Annuities and Individual Welfare, American Economic Review, vol.95, issue.5, pp.1573-1590, 2005.
DOI : 10.1257/000282805775014281

E. Farhi, I. Werning, M. Fleurbaey, M. L. Leroux, and G. Ponthiere, Estate taxation with altruism heterogeneity, Compensating the Dead, pp.51-79, 2013.
DOI : 10.1257/aer.103.3.489

M. Fleurbaey, M. L. Leroux, P. Pestieau, and G. Ponthiere, FAIR RETIREMENT UNDER RISKY LIFETIME*, International Economic Review, vol.10, issue.1, pp.177-210, 2016.
DOI : 10.1016/0047-2727(78)90051-8

URL : https://hal.archives-ouvertes.fr/halshs-00857945

M. Fleurbaey and F. Maniquet, Compensation and responsibility, Handbook of Social Choice and Welfare, 2010.
URL : https://hal.archives-ouvertes.fr/halshs-00121367

P. Hammond, Altruism, 1987.
DOI : 10.1016/0022-0531(69)90015-5

M. Hurd, Mortality Risk and Bequests, Econometrica, vol.57, issue.4, pp.779-813, 1989.
DOI : 10.2307/1913772

L. Kaplow, A note on subsidizing gifts, Journal of Public Economics, vol.58, issue.3, pp.469-477, 1995.
DOI : 10.1016/0047-2727(95)01482-H

L. K. Kaplow, The Theory of Taxation and Public Economics Growth and inequality: a demographic explanation, Journal of Population Economics, vol.19, pp.559-578, 2006.

J. S. Mill, . W. John, . Parker, . London, and J. A. Mirrlees, Principles of Political Economy Taxation of gifts and bequests, slides for a talk at the centenary of James Meade Conference, 1848.

J. A. Mirrlees, Optimal taxation of saving and inheritance, slides for a talk at the University of St, 2011.