La regulación autonómica en el impuesto sobre sucesiones y donaciones: Eficacia y efeco redistributivo
Abstract
RESUMEN El objetivo de este trabajo es analizar cuál es la incidencia de la normativa autonómica referente al Impuesto sobre Sucesiones y Donaciones en vigor en el año 2008 en términos de efectividad, recaudación potencial del tributo, progresividad y redistribución. Para ello simularemos aisladamente la normativa propia de cada Comunidad Autónoma de régimen común sobre un panel de declarantes correspondientes al año 2000, lo que nos permitirá tener una visión comparada de los aspectos claves de la funcionalidad efectiva del tributo entre territorios. ABSTRACT The aim of this paper is to analyse the redistributive effect to analyse the effect of the recent reforms carried out in The Inheritance and Gift Tax of Spain by the Autonomous Communities. To that end, we simulate each regional tax law of 2008 over a panel of taxpayers of the last year before the tax reforms. Afterthat we realice an empirical analysis to determine the tax incidence, the changes of the tax collections and the impact on the redistributive effects that the inheritance tax has respect to the wealth of the individuals.Download Info
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.Bibliographic Info
Article provided by Universidades Públicas de Andalucía in its journal Revista de Estudios Regionales.
Volume (Year): 01 (2010)
Issue (Month): ()
Pages: 187-211
Contact details of provider:
Postal: Plaza del Ejido s/n 29071, Málaga
Phone: 952131150
Fax: 952131167
Email:
Web page: http://www.revistaestudiosregionales.com/
More information through EDIRC
Related research
Keywords: Incidencia impositiva; Progresividad; Redistribución; Impuesto sobre sucesiones; Tax incidence; Tax progressiveness; Wealth redistribution; Inheritance tax;Find related papers by JEL classification:
- R1 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics
References
References listed on IDEASPlease report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- W. G. Gale & J. K. Scholz, .
"Intergenerational transfers and the accumulation of wealth,"
Institute for Research on Poverty Discussion Papers
1019-93, University of Wisconsin Institute for Research on Poverty.
- 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.
- William G. Gale & John Karl Scholz, 1991. "Intergenerational Transfers and the Accumulation of Wealth," UCLA Economics Working Papers 624, UCLA Department of Economics.
- Santiago Díaz de Sarralde Míguez & Jesús Ruiz-Huerta Carbonell, . "Assessing Tax Reforms. Critical Comments And A Proposal: The Level And Distance Effects (*)," Working Papers 3-06 Classification-JEL :, Instituto de Estudios Fiscales.
- Modigliani, Franco, 1988. "The Role of Intergenerational Transfers and Life Cycle Saving in the Accumulation of Wealth," Journal of Economic Perspectives, American Economic Association, vol. 2(2), pages 15-40, Spring.
- David Joulfaian, 2006. "Inheritance and Saving," NBER Working Papers 12569, National Bureau of Economic Research, Inc.
- Richard M. Bird, 1991. "The Taxation of Personal Wealth in International Perspective," Canadian Public Policy, University of Toronto Press, vol. 17(3), pages 322-334, September.
- Kessler, Denis & Masson, Andre, 1989. "Bequest and Wealth Accumulation: Are Some Pieces of the Puzzle Missing?," Journal of Economic Perspectives, American Economic Association, vol. 3(3), pages 141-52, Summer.
- Santiago Lago Peñas, 2007. "La autonomía tributaria de las Comunidades Autónomas de régimen común: Perspectivas de futuro," Revista de Estudios Regionales, Universidades Públicas de Andalucía, vol. 1, pages 13-28.
- Marta Melguizo Garde, 2007. "La motivación de las transmisiones lucrativas entre generaciones de una familia: modelos teóricos y evidencia empírica," Hacienda Pública Española, IEF, vol. 181(2), pages 81-118, June.
- Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, vol. 87(345), pages 71-80, March.
Citations
Blog mentions
As found by EconAcademics.org, the blog aggregator for Economics research:- La riqueza debería tributar más
by Santiago Lago Peñas in Res Publica on 2012-08-21 16:08:03
Lists
This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.Statistics
Access and download statisticsCorrections
When requesting a correction, please mention this item's handle: RePEc:rer:articu:v:01:y:2010:p:187-211For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Jesús Sánchez Fernández).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.