دانلود رایگان مقاله اثر مالیات سود سرمایه و قفل شدگی در مالیات بر درآمد دوگانه

عنوان فارسی
اثر مالیات سود سرمایه و قفل شدگی در مالیات بر درآمد دوگانه اسپانیایی
عنوان انگلیسی
Taxation of capital gains and Lock-in effect in the Spanish Dual Income Tax
صفحات مقاله فارسی
0
صفحات مقاله انگلیسی
7
سال انتشار
2016
نشریه
الزویر - Elsevier
فرمت مقاله انگلیسی
PDF
کد محصول
E3238
رشته های مرتبط با این مقاله
علوم اقتصادی
گرایش های مرتبط با این مقاله
اقتصاد پولی و اقتصاد مالی
مجله
مجله اروپایی مدیریت و اقتصاد کسب و کار - European Journal of Management and Business Economics
دانشگاه
گروه اقتصاد، دانشکده مطالعات کسب و کار و گردشگری، دانشگاه اکسترمادورا، اسپانیا
کلمات کلیدی
مالیات سود، سرمایه قفل شدگی، مالیات بر درآمد دوگانه
چکیده

Abstract


The aim of this paper is to study the possible change in the individual behaviour of the Spanish taxpayers about the willingness to declare capital gains, Lock-in effect, as a consequence of variations in the marginal rate. To do this, a two stages model is proposed to analyze which variables affect both the probability, and the amount, of capital gains declarations. The empirical analysis was performed using the Spanish annual personal income tax return sample from IEF-AEAT (Institute of Fiscal Studies and the Tax Department) for the periods 2006 and 2007, corresponding to the years before and after the reform that introduced a Dual Income Tax in Spain, with a flat tax rate for capital gains tax. The main results show that a 1% increase in the capital gains tax rate reduces the probability of declaring capital gains by around 7.51% (2006) and 8.19% (2007), and the amount of capital gains by around 3.91% (2006) and 5.79% (2007).

نتیجه گیری

Conclusions


The effect of the tax rate on the realization of capital gains has generated great interest in the United States (see among others: Auerbach & Siegel, 2000; Auten & Clotfelter, 1982; Bogart & Gentry, 1995; Burman & Randolph, 1994) and more recently in Europe, in the case of Sweden (Daunfeldt et al., 2010) and in the case of Germany (Jacob, 2013). The main objective of this paper is to analyze the lock-in effect that the tax rate could cause on the probability of realization or not of capital gains and its amount if it occurs, declared in income tax return, after the reform carried out on this tax in 2007, at which time a model of dual income tax was first introduced in Spain. This 14 In the case of the Sex variable, the result differs from that obtained in another work which analyzes the influence of this variable (Daunfeldt et al., 2010). 15 The main difference between both studies with respect to age can be explained by the different tax designs imposed by differentiated legislative treatment between USA, Sweden and Spain. tax design structure taxes independently almost all capital gains at a fixed rate of 18%, unlike the previous model that taxed differentiating the period of time in which they were generated, more than one year at a fixed rate of 15%, less than one year at a progressive rate (15–45%). The database used in the work corresponds to the annual samples of taxpayers’ PIT, which collects taxpayers’ tax for the pre and post reform years 2006 and 2007. The existence and the possible use of tax data enables to obtain very reliable results, collecting the set of total respondents and the possibility to analyze how this tax will affect their behaviour both on the realization or not of capital gains and the amount.


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