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Redistribution and progressivity of taxes on inheritances and donations and analysis with data of panel

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  • Miguel Angel Barberán Lahuerta

    ()
    (Universidad de Zaragoza)

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    Abstract

    Nowadays, there is an interesting discussion about the utility of keeping the taxes on heritage in modern fiscal systems. Nevertheless this controversy has not been properly reflected yet in the acedemic research and there is not enough investigation into the reasons that justify their existence and their real situation in our tax system. The aim of this investigation is to quantify the main support of this tax: its contribution to wealth distribution. Apart from the metodology explained, we make an estimation based on the real data of tax-payers as well as the theoretical progressiv its of the tax´s design on the overall redistributive impact, separating the deferent tax elements and between groups of family relationship.

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    File URL: http://www.ief.es/documentos/recursos/publicaciones/revistas/hac_pub/177_Redistribucion.pdf
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    Bibliographic Info

    Article provided by IEF in its journal Hacienda Pública Española/Revista de Economía Pública.

    Volume (Year): 177 (2006)
    Issue (Month): 2 (April)
    Pages: 25-55

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    Handle: RePEc:hpe:journl:y:2006:v:177:i:2:p:25-55

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    Related research

    Keywords: Tax incidence; progresivity; wealth redistribution; fiscal system optimum;

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    1. Arrondel, L. & Laferrere, A., 1998. "Taxation and Wealth Transmission in France," DELTA Working Papers 98-13, DELTA (Ecole normale supérieure).
    2. Zilcha, Itzhak, 2003. "Intergenerational transfers, production and income distribution," Journal of Public Economics, Elsevier, vol. 87(3-4), pages 489-513, March.
    3. William G. Gale & John Karl Scholz, 1994. "Intergenerational Transfers and the Accumulation of Wealth," Journal of Economic Perspectives, American Economic Association, vol. 8(4), pages 145-160, Fall.
    4. McGarry, Kathleen, 1999. "Inter vivos transfers and intended bequests," Journal of Public Economics, Elsevier, vol. 73(3), pages 321-351, September.
    5. Laitner, John & Ohlsson, Henry, 2001. "Bequest motives: a comparison of Sweden and the United States," Journal of Public Economics, Elsevier, vol. 79(1), pages 205-236, January.
    6. Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, vol. 87(345), pages 71-80, March.
    7. Ihori, Toshihiro, 2001. "Wealth taxation and economic growth," Journal of Public Economics, Elsevier, vol. 79(1), pages 129-148, January.
    8. Joel Slemrod & Wojciech Kopczuk, 2000. "The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors," NBER Working Papers 7960, National Bureau of Economic Research, Inc.
    9. Barro, Robert J., 1974. "Are Government Bonds Net Wealth?," Scholarly Articles 3451399, Harvard University Department of Economics.
    10. Hu, Sheng Cheng, 1989. "Uncertain lifetime, the annuity market, and estate taxation," Journal of Public Economics, Elsevier, vol. 40(2), pages 217-235, November.
    11. Poterba, James, 2001. "Estate and gift taxes and incentives for inter vivos giving in the US," Journal of Public Economics, Elsevier, vol. 79(1), pages 237-264, January.
    12. Arrondel, L. & Masson, A., 1999. "Family Transfers Involving Three Generations," DELTA Working Papers 1999-16, DELTA (Ecole normale supérieure).
    13. Joulfaian, David, 2000. "Estate Taxes and Charitable Bequests by the Wealthy," National Tax Journal, National Tax Association, vol. 53(n. 3), pages 743-64, September.
    14. Auten, Gerald & Joulfaian, David, 1996. "Charitable contributions and intergenerational transfers," Journal of Public Economics, Elsevier, vol. 59(1), pages 55-68, January.
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