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The Personal Wealth Taxes: The Inheretance and Gift Taxes and the Net Wealth Tax in Spain

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    Abstract

    The aim of this chapter is to analyze the role played by the Personal Wealth Tax in the process of Spanish tax reform started in 1977. Besides the Personal Net Wealth Tax we also study the reform process of the Inheritance and Gift Taxes. These taxes have generally been justified on equity grounds, more specifically, their role of improving income distribution and the overall progressively of the fiscal systems. This chapter studies whether, in practice, these taxes have achieved their objectives starting with the 1977 Fiscal Reform until now, and what role they can play in the immediate future.

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    File URL: http://icepp.gsu.edu/sites/default/files/documents/icepp/wp/ispwp0606.pdf
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    Bibliographic Info

    Paper provided by International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University in its series International Center for Public Policy Working Paper Series, at AYSPS, GSU with number paper0606.

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    Length: 57 pages
    Date of creation: 01 Jan 2006
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    Handle: RePEc:ays:ispwps:paper0606

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    Keywords: Inheritance and Gift Taxes; Net Wealth Tax; equity; progressivity; redistribution.;

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    1. Kotlikoff, Laurence J & Summers, Lawrence H, 1981. "The Role of Intergenerational Transfers in Aggregate Capital Accumulation," Journal of Political Economy, University of Chicago Press, vol. 89(4), pages 706-32, August.
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    4. Richard Blundell & Thomas MaCurdy, 1998. "Labour supply: a review of alternative approaches," IFS Working Papers W98/18, Institute for Fiscal Studies.
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    8. Samuel Bowles & Herbert Gintis, 2002. "The Inheritance of Inequality," Journal of Economic Perspectives, American Economic Association, vol. 16(3), pages 3-30, Summer.
    9. William G. Gale & Joel B. Slemrod, 2001. "Rethinking the Estate and Gift Tax: Overview," NBER Working Papers 8205, National Bureau of Economic Research, Inc.
    10. Gale, William & Slemrod, Joel, 2001. "Death Watch for the Estate Tax?," MPRA Paper 56440, University Library of Munich, Germany.
    11. Laurence J. Kotlikoff & Lawrence H. Summers, 1986. "The Contribution of Intergenerational Transfers to Total Wealth: A Reply," NBER Working Papers 1827, National Bureau of Economic Research, Inc.
    12. Abel, Andrew B, 1985. "Precautionary Saving and Accidental Bequests," American Economic Review, American Economic Association, vol. 75(4), pages 777-91, September.
    13. Behrman, Jere R & Pollak, Robert A & Taubman, Paul, 1982. "Parental Preferences and Provision for Progeny," Journal of Political Economy, University of Chicago Press, vol. 90(1), pages 52-73, February.
    14. Andreoni, James, 1989. "Giving with Impure Altruism: Applications to Charity and Ricardian Equivalence," Journal of Political Economy, University of Chicago Press, vol. 97(6), pages 1447-58, December.
    15. Auten, Gerald & Joulfaian, David, 1996. "Charitable contributions and intergenerational transfers," Journal of Public Economics, Elsevier, vol. 59(1), pages 55-68, January.
    16. Anthony C. Atkinson, 2003. "Income Inequality in OECD Countries: Data and Explanations," CESifo Working Paper Series 881, CESifo Group Munich.
    17. Robin Boadway & Neil Bruce & Jack Mintz, 1984. "Taxation, Inflation, and the Effective Marginal Tax Rate on Capital in Canada," Canadian Journal of Economics, Canadian Economics Association, vol. 17(1), pages 62-79, February.
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    1. La riqueza debería tributar más
      by Santiago Lago Peñas in Res Publica on 2012-08-21 16:08:03

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