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El cálculo de la recaudación homogénea del Impuesto sobre Sucesiones y Donaciones: una propuesta mejorada

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  • Angel de la Fuente

Abstract

En el presente trabajo se propone un procedimiento para el cálculo de la recaudación homogénea del Impuesto sobre Sucesiones y Donaciones (ISD). El procedimiento parte de la construcción de un indicador que intenta aproximar la rebaja fiscal que supone la normativa de cada comunidad autónoma en relación con la norma estatal de referencia. Tras validarlo estadísticamente, este indicador se utiliza para corregir la recaudación observada del impuesto en cada territorio desde 2002 hasta 2016.

Suggested Citation

  • Angel de la Fuente, 2018. "El cálculo de la recaudación homogénea del Impuesto sobre Sucesiones y Donaciones: una propuesta mejorada," Studies on the Spanish Economy eee2018-18, FEDEA.
    • Handle: RePEc:fda:fdaeee:eee2018-18
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