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La motivación de las transmisiones lucrativas entre generaciones de una familia: modelos teóricos y evidencia empírica

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  • Marta Melguizo Garde

    (Escuela Universitaria de Estudios Empresariales de Zaragoza)

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    Abstract

    El objetivo de este trabajo es ofrecer una revisión sintética y actualizada de la literatura económica sobre las transmisiones lucrativas de bienes entre generaciones de una familia. Primero se desarrollan los distintos modelos explicativos de la motivación de este tipo de transmisiones. Seguidamente se sintetizan los trabajos empíricos que han tratado de discriminar entre modelos. En tercer lugar se analiza la influencia de la fiscalidad en la elección de cuándo transmitir. Se concluye que nos encontramos ante un fenómeno plural tanto si atendemos a los individuos (los ricos y ancianos presentan un comportamiento diferenciado del resto de individuos: desean transmitir y atienden al coste fiscal) como al tipo de transmisiones (las «inter vivos» muestran matices redistributivos y las «mortis causa» se reparten igualitariamente entre hermanos).

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

    Volume (Year): 181 (2007)
    Issue (Month): 2 (June)
    Pages: 81-118

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    Handle: RePEc:hpe:journl:y:2007:v:181:i:2:p:81-118

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    Keywords: Transmisiones lucrativas; herencia; donación; impuesto sobre transmisiones gratuitas.;

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    Cited by:
    1. Miguel Ángel Barberán Lahuerta & Marta Melguizo Garde, 2010. "La regulación autonómica en el impuesto sobre sucesiones y donaciones: Eficacia y efeco redistributivo," Revista de Estudios Regionales, Universidades Públicas de Andalucía, vol. 1, pages 187-211.

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