Redistribution and progressivity of taxes on inheritances and donations and analysis with data of panel
Miguel Angel Barberán Lahuerta
Nowadays, there is an interesting discussion about the utility of keeping the taxes on heritage in modern fiscal systems. Nevertheless this controversy has not been properly reflected yet in the acedemic research and there is not enough investigation into the reasons that justify their existence and their real situation in our tax system. The aim of this investigation is to quantify the main support of this tax: its contribution to wealth distribution. Apart from the metodology explained, we make an estimation based on the real data of tax-payers as well as the theoretical progressiv its of the tax´s design on the overall redistributive impact, separating the deferent tax elements and between groups of family relationship.
Tax incidence, progresivity, wealth redistribution, fiscal system optimum
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