Territorial discrimination of the wealth tax and prospects for reform

Identifier:  TFG:6304

Handle: https://hdl.handle.net/20.500.11797/TFG6304

Authors:  Díaz Alba, Laura

Abstract:
The Wealth Tax is one of the most controversial taxes in our tax system, since it presents territorial discrimination generated by the regulatory powers assumed by the Autonomous Communities. Thus, some of these offer certain tax advantages to their residents, a fact that attracts large estates, causing the tax to end up falling on lower estates and breaching the principle of equity. Throughout this work, the legal and economic foundations of the tax will be exposed, as well as its current existing problems and the perspectives of reform and alternatives that it presents.