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

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Author Info
Laura de Pablos Escobar () (Universidad Complutense de Madrid)
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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Paper provided by International Studies Program, Andrew Young School of Policy Studies, Georgia State University in its series International Studies Program 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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    Other versions:
  5. Joel Slemrod & Wojciech Kopczuk, 2000. "The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors," NBER Working Papers 7960, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  6. Laurence J. Kotlikoff & Lawrence H. Summers, 1981. "The Role of Intergenerational Transfers in Aggregate Capital Accumulation," NBER Working Papers 0445, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  7. Anthony B Atkinson, 2003. "Income Inequality in OECD Countries: Data and Explanations," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  8. 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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  9. Samuel Bowles & Herbert Gintis, 2002. "The Inheritance of Inequality," Journal of Economic Perspectives, American Economic Association, vol. 16(3), pages 3-30, Summer. [Downloadable!] (restricted)
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