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La regulación autonómica en el impuesto sobre sucesiones y donaciones: Eficacia y efeco redistributivo

Author

Listed:
  • Miguel Ángel Barberán Lahuerta
  • Marta Melguizo Garde

Abstract

RESUMEN El objetivo de este trabajo es analizar cuál es la incidencia de la normativa autonómica referente al Impuesto sobre Sucesiones y Donaciones en vigor en el año 2008 en términos de efectividad, recaudación potencial del tributo, progresividad y redistribución. Para ello simularemos aisladamente la normativa propia de cada Comunidad Autónoma de régimen común sobre un panel de declarantes correspondientes al año 2000, lo que nos permitirá tener una visión comparada de los aspectos claves de la funcionalidad efectiva del tributo entre territorios. ABSTRACT The aim of this paper is to analyse the redistributive effect to analyse the effect of the recent reforms carried out in The Inheritance and Gift Tax of Spain by the Autonomous Communities. To that end, we simulate each regional tax law of 2008 over a panel of taxpayers of the last year before the tax reforms. Afterthat we realice an empirical analysis to determine the tax incidence, the changes of the tax collections and the impact on the redistributive effects that the inheritance tax has respect to the wealth of the individuals.

Suggested Citation

  • Miguel Ángel Barberán Lahuerta & Marta Melguizo Garde, 2010. "La regulación autonómica en el impuesto sobre sucesiones y donaciones: Eficacia y efeco redistributivo," Revista de Estudios Regionales, Universidades Públicas de Andalucía, vol. 1, pages 187-211.
  • Handle: RePEc:rer:articu:v:01:y:2010:p:187-211
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    Blog mentions

    As found by EconAcademics.org, the blog aggregator for Economics research:
    1. La riqueza debería tributar más
      by Santiago Lago Peñas in Res Publica on 2012-08-21 21:08:03

    More about this item

    Keywords

    Incidencia impositiva; Progresividad; Redistribución; Impuesto sobre sucesiones; Tax incidence; Tax progressiveness; Wealth redistribution; Inheritance tax;

    JEL classification:

    • R1 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics

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