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Alternativas a la supresión del impuesto sobre el patrimonio

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Abstract

La Imposición Personal sobre la Riqueza atraviesa en España un momento crítico, incluso el Impuesto sobre el Patrimonio Neto ha sido suprimido para el ejercicio 2008, argumentando en su contra su excesiva complejidad y efectos desincentivo a la entrada de inversiónes. Realmente desde que este Impuesto se cedió a las Comunidades Autónomas, únicamente ha interesado su potencial recaudador que, al no ser muy alto, le ha situado en una posición muy secundaria como instrumento de financiación autonómica. Sin embargo, el debate académico, desde un enfoque más teórico-analítico, ha estado totalmente ausente en su supresión. En este trabajo se intenta estimular el interés sobre el papel que este impuesto puede desarrollar como parte integrante de un sistema tributario moderno. En este sentido se recuerdan los argumentos teóricos que tradicionalmente se han esbozado a favor y en contra de este tipo de imposición; se ofrece un análisis económico de la incidencia y efectos redistributivos del Impuesto sobre el Patrimonio Neto estudiando, además, su labor como complemento del Impuesto sobre la Renta de las Personas físicas. Finalmente se reflexiona acerca de diferentes alternativas futuras de reforma del Impuesto, valorando las posibles ventajas de éstas frente a su supresión.

Suggested Citation

  • Laura de Pablos Escobar, 2009. "Alternativas a la supresión del impuesto sobre el patrimonio," Documentos de trabajo de la Facultad de Ciencias Económicas y Empresariales 09-06, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales.
    • Handle: RePEc:ucm:doctra:09-06
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    Keywords

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    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

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