Chapitre d'ouvrage: Since the beginning of the 1980s, our developed societies face an exceptional process of “patrimonialization” which is problematic in terms of unequal wealth concentration and potentially inefficient allocation of capital. This process results notably in an increasing wealth concentration by the elderly. Even if decline in mortality at old age is not the sole reason of this process, it has significantly contributed to worsen its effects. Considering various tax and social remedies, our study leads to sustain the Taxfinh (Tax Family Inheritance) program, an inheritance tax reform which aims to favor both gifts (to family members or of professional assets) and charitable bequests, property consumption (real estate), or long-term productive investment of elderly savings.