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Depósito de la Universidad de Murcia
Book . 2025
Data sources: Depósito de la Universidad de Murcia
Claim

La imposición sobre la riqueza en el contexto actual : análisis de las deficiencias y propuestas de reforma del Impuesto sobre el Patrimonio

descriptionPublicationkeyboard_double_arrow_right Book 08 May 2025 Spain Spanish; Castilian Publisher:Aranzadi
Authors: Marcos Cardona, Marta;

handle: 10201/154120

La imposición sobre la riqueza en el contexto actual : análisis de las deficiencias y propuestas de reforma del Impuesto sobre el Patrimonio

Abstract

El estudio analiza la riqueza como indicador de capacidad económica que habilite el gravamen de la mera posesión del patrimonio, no su transmisión. Se enfoca en el Impuesto sobre el Patrimonio (IP) y aborda tres partes: la primera discute la oportunidad y fundamento del IP en un sistema tributario moderno; la segunda examina las deficiencias del tributo y propone reformas para mejorar su eficacia; y la tercera revisa otras aportaciones doctrinales sobre la configuración del IP.

© Marta Marcos Cardona, 2024. © Editorial Aranzadi, 2024.

Country
Spain
Related Organizations
Keywords

Impuesto sobre el Patrimonio, Objetivo 4: Educación, Objetivo 16: Paz y justicia

  • BIP!
    Impact byBIP!
    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    		 Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    		 Average
Powered by OpenAIRE graph
Found an issue? Give us feedback
selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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