Determinants of Regional Asymmetry in Inheritance and Gift Tax in Spain

Rosa María Cañaveras Perea (), Ángel Tejada Ponce (), María Pilar Sánchez González () and María Del Mar López Pérez ()
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Rosa María Cañaveras Perea: University of Castilla-La Mancha
Ángel Tejada Ponce: University of Castilla-La Mancha
María Pilar Sánchez González: University of Castilla-La Mancha
María Del Mar López Pérez: University of Castilla-La Mancha

Hacienda Pública Española / Review of Public Economics, 2024, vol. 251, issue 4, 3-25

Abstract: Based on the hypothesis that there is an asymmetry in the tax burden of the Inheritance and Gift Tax in the different Spanish regions, the internal and external factors that determine its design and the tax burden exerted in each region were analyzed. Two models have been used for this purpose, logistic regression, and the ordinary least squares model. Economic, demographic, and fiscal policy variables are variables that affect both variables and explain the differences existing in the regions.

Keywords: Regional tax; Regional inequality; Spain; Tax burden; Tax design; Longitudinal analysis. (search for similar items in EconPapers)
JEL-codes: C23 K34 R58 (search for similar items in EconPapers)
Date: 2024
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