The Personal Wealth Taxes: The Inheretance and Gift Taxes and the Net Wealth Tax in Spain
AbstractThe 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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Bibliographic InfoPaper 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.
Length: 57 pages
Date of creation: 01 Jan 2006
Date of revision:
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Web page: http://aysps.gsu.edu/isp/index.html
Inheritance and Gift Taxes; Net Wealth Tax; equity; progressivity; redistribution.;
This paper has been announced in the following NEP Reports:
- NEP-ALL-2006-08-19 (All new papers)
- NEP-PBE-2006-08-19 (Public Economics)
- NEP-PUB-2006-08-19 (Public Finance)
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