Nearly 9,000 billion euros are expected to be transferred through inheritances in France by 2040.
Land value in France is estimated at 6,700 billion euros, representing about half of the nation's total real estate wealth.
Economists advocate for land taxation as an efficient, non-distortionary tool for funding public expenditures and reducing debt.
Taxing land rents could help address rising real estate inequality and encourage the efficient use of property by heirs.