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La regulación autonómica en el impuesto sobre sucesiones y donaciones: Eficacia y efeco redistributivo

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  • Miguel Ángel Barberán Lahuerta
  • Marta Melguizo Garde
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    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.

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    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

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    Handle: RePEc:rer:articu:v:01:y:2010:p:187-211

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    Keywords: Incidencia impositiva; Progresividad; Redistribución; Impuesto sobre sucesiones; Tax incidence; Tax progressiveness; Wealth redistribution; Inheritance tax;

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    References

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    1. 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.
    2. Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, vol. 87(345), pages 71-80, March.
    3. 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.
    4. 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.
    5. 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.
    6. 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.
    7. David Joulfaian, 2006. "Inheritance and Saving," NBER Working Papers 12569, National Bureau of Economic Research, Inc.
    8. 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.
    9. 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.
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    As found by EconAcademics.org, the blog aggregator for Economics research:
    1. La riqueza debería tributar más
      by Santiago Lago Peñas in Res Publica on 2012-08-21 16:08:03

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