000 | 01539nab a2200229 c 4500 | ||
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999 |
_c145603 _d145603 |
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003 | ES-MaIEF | ||
005 | 20220317171215.0 | ||
007 | ta | ||
008 | 220317t2021 ne ||||| |||| 00| 0|eng d | ||
040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
100 |
_950076 _aStevanato, Dario |
||
245 | 0 |
_aShould inheritance be taxed as income? _helectrónico _c Dario Stevanato |
|
260 | _c2021 | ||
500 | _aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF. | ||
520 | _aMany have advocated the taxation of bequests and gifts as income in order to achieve substantial revenues from unearned wealth and address inequality. There are, though, many drawbacks to the idea of taxing inheritance as part of the beneficiary's income. Even for those who claim the inclusion of inherited wealth in the beneficiary's income tax base, the features of the current taxes on gratuitous transfers should be retained. High tax exemption thresholds, annual exemptions for small gifts, medical expenses and transfers to spouses, tax deferral for illiquid assets and so forth would continue to apply to inherited wealth, notwithstanding their inclusion in the income tax base. In the author's opinion, the foregoing is a serious argument against including inheritances in the concept of taxable income. | ||
650 | 4 |
_950219 _aHERENCIA |
|
650 | 4 |
_aIMPUESTOS _947460 |
|
650 | 4 |
_944038 _aEXENCIONES TRIBUTARIAS |
|
650 | 4 |
_aRENTA _950200 |
|
773 | 0 |
_9166905 _oWTJ/2021/4 _tWorld Tax Journal _w(IEF)62814 _gv. 13, n. 4, 2021 |
|
942 | _cRE |