IDEAS home Printed from https://ideas.repec.org/p/cea/doctra/e2006_15.html
   My bibliography  Save this paper

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

Author

Listed:

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.

Suggested Citation

  • Miguel Ángel Barberán Lahuerta, 2006. "Transmisiones gratuitas de riqueza "mortis causa" e "inter vivos"; análisis diferenciado de su comportamiento respecto al objetivo de la redistribución," Economic Working Papers at Centro de Estudios Andaluces E2006/15, Centro de Estudios Andaluces.
    • Handle: RePEc:cea:doctra:e2006_15
    as

    Download full text from publisher

    File URL: http://www.centrodeestudiosandaluces.info/PDFS/E200615.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Barro, Robert J, 1974. "Are Government Bonds Net Wealth?," Journal of Political Economy, University of Chicago Press, vol. 82(6), pages 1095-1117, Nov.-Dec..
    2. William G. Gale & John Karl Scholz, 1994. "Intergenerational Transfers and the Accumulation of Wealth," Journal of Economic Perspectives, American Economic Association, vol. 8(4), pages 145-160, Fall.
    3. 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 / Review of Public Economics, IEF, vol. 159(4), December.
    4. 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.
    5. Ihori, Toshihiro, 2001. "Wealth taxation and economic growth," Journal of Public Economics, Elsevier, vol. 79(1), pages 129-148, January.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Miguel Angel Barberán Lahuerta, 2006. "Redistribution and progressivity of taxes on inheritances and donations and analysis with data of panel," Hacienda Pública Española / Review of Public Economics, IEF, vol. 177(2), pages 25-55, April.
    2. Marta Melguizo Garde, 2007. "La motivación de las transmisiones lucrativas entre generaciones de una familia: modelos teóricos y evidencia empírica," Hacienda Pública Española / Review of Public Economics, IEF, vol. 181(2), pages 81-118, June.
    3. Mengyuan Zhou, 2022. "Does the Source of Inheritance Matter in Bequest Attitudes? Evidence from Japan," Journal of Family and Economic Issues, Springer, vol. 43(4), pages 867-887, December.
    4. Andaluz, Joaquín & Marcén, Miriam & Molina, José Alberto, 2007. "Income Transfers, Welfare and Family Decisions," IZA Discussion Papers 2804, Institute of Labor Economics (IZA).
    5. Mengyuan Zhou, 2019. "The Effect of the Source of Inheritance on Bequest Attitudes: Evidence from Japan," Keio-IES Discussion Paper Series 2019-018, Institute for Economics Studies, Keio University.
    6. Elmendorf, Douglas W. & Gregory Mankiw, N., 1999. "Government debt," Handbook of Macroeconomics, in: J. B. Taylor & M. Woodford (ed.), Handbook of Macroeconomics, edition 1, volume 1, chapter 25, pages 1615-1669, Elsevier.
    7. Abigail Loxton, 2019. "Gender Differences in Inter Vivos Transfers," CAEPR Working Papers 2019-002, Center for Applied Economics and Policy Research, Department of Economics, Indiana University Bloomington.
    8. Bernheim, B. Douglas & Lemke, Robert J. & Scholz, John Karl, 2004. "Do estate and gift taxes affect the timing of private transfers?," Journal of Public Economics, Elsevier, vol. 88(12), pages 2617-2634, December.
    9. Shinichi Nishiyama, 2002. "Bequests, Inter Vivos Transfers, and Wealth Distribution," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 5(4), pages 892-931, October.
    10. Barnet-Verzat, Christine & Wolff, Francois-Charles, 2002. "Motives for pocket money allowance and family incentives," Journal of Economic Psychology, Elsevier, vol. 23(3), pages 339-366, June.
    11. B. Douglas Bernheim & Sergei Severinov, 2003. "Bequests as Signals: An Explanation for the Equal Division Puzzle," Journal of Political Economy, University of Chicago Press, vol. 111(4), pages 733-764, August.
    12. Arrondel, Luc & Masson, Andre, 2006. "Altruism, exchange or indirect reciprocity: what do the data on family transfers show?," Handbook on the Economics of Giving, Reciprocity and Altruism, in: S. Kolm & Jean Mercier Ythier (ed.), Handbook of the Economics of Giving, Altruism and Reciprocity, edition 1, volume 1, chapter 14, pages 971-1053, Elsevier.
    13. Luisa Fuster & Ayşe İmrohoroğlu & Selahattin İmrohoroğlu, 2007. "Elimination of Social Security in a Dynastic Framework," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 74(1), pages 113-145.
    14. Siew Ling Yew & Jie Zhang, 2018. "Health spending, savings and fertility in a lifecycle‐dynastic model with longevity externalities," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 51(1), pages 186-215, February.
    15. Steven J. Haider & Kathleen McGarry, 2005. "Recent Trends in Resource Sharing Among the Poor," NBER Working Papers 11612, National Bureau of Economic Research, Inc.
    16. Glogowsky, Ulrich, 2021. "Behavioral responses to inheritance and gift taxation: Evidence from Germany," Journal of Public Economics, Elsevier, vol. 193(C).
    17. Laitner, John & Ohlsson, Henry, 2001. "Bequest motives: a comparison of Sweden and the United States," Journal of Public Economics, Elsevier, vol. 79(1), pages 205-236, January.
    18. Corina Boar, 2017. "Dynastic Precautionary Savings," 2017 Meeting Papers 343, Society for Economic Dynamics.
    19. John Laitner & Amanda Sonnega, 2010. "Intergenerational Transfers in the Health and Retirement Study Data," Working Papers wp238, University of Michigan, Michigan Retirement Research Center.
    20. Raymond G. Batina, 1999. "A Differential Incidence Analysis of a Tax Reform From an Income Tax to a Consumption Tax in the Presence of Bequests," Public Finance Review, , vol. 27(3), pages 353-370, May.

    More about this item

    Keywords

    Sistema fiscal óptimo; financiación territorial; neutralidad fiscal; flexibilidad; patrimonio familiar; redistribución de la riqueza;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cea:doctra:e2006_15. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Susana Mérida (email available below). General contact details of provider: https://edirc.repec.org/data/fcanges.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.