Potenciar el Impuesto sobre Sucesiones Pixabay
Javier Díaz Malledo y José Mª García Alonso son inspectores de Hacienda del Estado jubilados. 0 Comentarios
El Impuesto sobre Sucesiones y Donaciones (ISD) no tiene en España buena prensa. Abundan incluso quienes abogan por su supresión por motivos diversos, no bien fundamentados. Un ejemplo significativo son las recientes declaraciones del consejero de Hacienda de Andalucía a un diario nacional de gran circulación afirmando que el impuesto de sucesiones prácticamente no existe en ningún país ya , lo que es harto inexacto, como el consejero debería saber. Lo refuta un informe de la OCDE del pasado mayo acerca de la imposición sobre las herencias y donaciones en los países miembros (
Data and research on tax including income tax, consumption tax, dispute resolution, tax avoidance, BEPS, tax havens, fiscal federalism, tax administration, tax treaties and transfer pricing., Inheritance taxation can be an important instrument to address inequality, particularly in the current context of persistently high wealth inequality and new pressures on public finances linked to the COVID-19 pandemic, according to a new OECD report.
Raise inheritance tax , says the OECD Governments won t need to be told twice moneyweek.com - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from moneyweek.com Daily Mail and Mail on Sunday newspapers.
inheritance, estate and gift taxes across the 37-member OECD, and explores the potential role these taxes could play in raising revenues, addressing inequalities and improving the efficiency of tax systems in the future.
The report highlights the high degree of wealth concentration in OECD countries as well as the unequal distribution of wealth transfers, which further reinforces inequality. On average, the inheritances and gifts reported by the wealthiest households (top 20%) are close to 50 times higher than those reported by the poorest households (bottom 20%).
The report points out that inheritance taxes - particularly those that target relatively high levels of wealth transfers - can reduce wealth concentration and enhance equality of opportunity. It also notes that inheritance taxes have generally been found to generate lower efficiency costs than other taxes on the wealthy, and to be easier to assess and collect than other forms of wealth taxation.
OECD urges higher inheritance taxes in wake of pandemic
Inheritance taxes are too small a proportion of many governments revenues and need to rise in the wake of the Covid pandemic, according to a new (11 May) report by the Organisation for Economic Cooperation and Development (OECD).
The report, called ‘Inheritance Taxation in OECD Countries , compared inheritance, estate and gift taxes across the 37-member OECD, and explored the potential role these taxes could play in raising revenues, addressing inequalities and improving efficiency of future tax systems.
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It found that on average, the inheritances and gifts reported by the wealthiest households (top 20%) are close to 50 times higher than those reported by the poorest households (bottom 20%).