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Transmisiones gratuitas de riqueza "mortis causa" e "inter vivos"; análisis diferenciado de su comportamiento respecto al objetivo de la redistribución

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    Abstract

    La imposición sobre las transmisiones gratuitas de riqueza ha venido aplicando un tratamiento muy similar, especialmente en lo referente a la tarifa del impuesto, a las transmisiones "mortis causa" y aquellas otras realizadas "inter vivos". No obstante, las particularidades que concurren en cada caso son muy diferentes. Esto es así, no sólo porque dependiendo de los casos podemos asistir a la transferencia global de un patrimonio o de algunos de sus elementos aislados, sino por las distintas posibilidades de planificación fiscal que pueden tener lugar en una u otra modalidad. Pues bien, en torno a estas cuestiones versa el contenido de este trabajo. En él pretendemos analizar un aspecto muy concreto de la funcionalidad real del ISSD, como es valorar las diferencias que respecto a la redistribución efectiva de la riqueza transmitida tienen lugar entre transmisiones hereditarias y donaciones. Para ello utilizaremos un panel de datos propio, elaborado a partir expedientes que se han gestionado en la Oficina Liquidadora de Tributos de la Diputación General de Aragón en la ciudad de Zaragoza y, también, una metodología basada en índices de progresividad globales y estructurales. Las conclusiones obtenidas serán muy oportunas en el debate sobre un impuesto que se encuentran en un continúo proceso de reforma y cuyo futuro es hoy incierto, dado que diversos sectores de la sociedad han propuesto, abiertamente, la posibilidad de su supresión.

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    Bibliographic Info

    Paper provided by Centro de Estudios Andaluces in its series Economic Working Papers at Centro de Estudios Andaluces with number E2006/15.

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    Length: 26 pages
    Date of creation: 2006
    Date of revision:
    Handle: RePEc:cea:doctra:e2006_15

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    Keywords: Sistema fiscal óptimo; financiación territorial; neutralidad fiscal; flexibilidad; patrimonio familiar; redistribución de la riqueza;

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    1. 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.
    2. William G. Gale & John Karl Scholz, 1994. "Intergenerational Transfers and the Accumulation of Wealth," Journal of Economic Perspectives, American Economic Association, American Economic Association, vol. 8(4), pages 145-160, Fall.
    3. Barro, Robert J., 1974. "Are Government Bonds Net Wealth?," Scholarly Articles 3451399, Harvard University Department of Economics.
    4. Ihori, Toshihiro, 2001. "Wealth taxation and economic growth," Journal of Public Economics, Elsevier, Elsevier, vol. 79(1), pages 129-148, January.
    5. Juan Manuel Castañer Carrasco & Jorge Onrubia Fernández & Raquel Paredes Gómez, 2001. "Efectos Distributivos Y Sobre El Bienestar Social De La Reforma Del Irpf," Hacienda Pública Española, IEF, IEF, vol. 159(4), December.
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