Decentralisation of personal wealth taxation in the light of constitucional principles of redistribution

DOI: https://doi.org/10.18543/ed.3208
Keywords: Redistribution, Solidarity, Tax decentralization, Tax competition, Territorial balance

Abstract

Tax decentralization plays an essential role in the consolidation of the financial autonomy of the Autonomous Communities, as a material presupposition of their political autonomy. Through this decentralization, the State has ceded the collection, management and regulatory powers over some taxes, including personal wealth taxes: the Wealth Tax and the Inheritance and Gift Tax. However, recently there have appeared numerous investigations that warn about the negative effects over the redistribution of wealth that can derive from the autonomic cession of this type of taxes. In this paper we propose a constitutional review of the decentralization of personal wealth taxes, contrasting it with the principles and mandates of redistribution established in our Constitution.

Received: 26.03.2024
Accepted: 16.06.2024

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Author Biography

Pedro García Guijarro, Universidad de Extremadura, España

Personal Científico e Investigador

Published
2024-12-23
How to Cite
García Guijarro, Pedro. 2024. “Decentralisation of Personal Wealth Taxation in the Light of Constitucional Principles of Redistribution”. Estudios De Deusto 72 (2), 73-103. https://doi.org/10.18543/ed.3208.
Issue
Vol. 72 No. 2 (2024)
Section
Studies

Last update: 08/02/2022

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