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2021-03-26

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Si us plau utilitzeu sempre aquest identificador per citar o enllaçar aquest document: https://hdl.handle.net/2445/181510

A Quantitative Assessment of the Net Wealth Tax: The Spanish Experience

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Recurs relacionat

https://doi.org/10.1093/cesifo/ifab004

Resum

There is growing debate, both social and academic, about the possibility of levying an annual net wealth tax. Until a few years ago, such a proposal appeared difficult to both implement and control, but recent technological innovations, which could greatly facilitate the periodic valuation of wealth, combined with improvements in international tax information sharing could make a "modern wealth tax" possible. Nonetheless, a number of challenges regarding its design still need to be addressed. Taking advantage of the Spanish experience the only EU country to levy a wealth tax we undertake a quantitative analysis of various key legal elements of the current tax (exemptions and the common income and wealth tax ceiling) by means of a tax simulator we have developed; we also analyze its redistributive power. Our results show that the family business exemption and the common ceilings are highly regressive. We also assess the effectiveness of alternative reforms with more comprehensive tax bases.

Matèries

Impostos sobre el patrimoni, Distribució de la renda

Matèries (anglès)

Property tax, Income distribution

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Articles publicats en revistes (Economia)

Citació

DURÁN CABRÉ, José María and ESTELLER MORÉ, Alejandro. A Quantitative Assessment of the Net Wealth Tax: The Spanish Experience. CESifo Economic Studies. 2021. Vol. 67, num. 4, pags. 488-510. ISSN 1610-241X. [consulted: 21 of August of 2026]. Available at: https://hdl.handle.net/2445/181510

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