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Avoiding taxes by transfers within the family
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics, Uppsala Center for Fiscal Studies.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics.
2016 (English)Report (Other academic)
Abstract [en]

We document an episode with considerable tax avoidance that occurred in Italy after 2008 when the Italian government reformed the property taxation by abolishing taxation on principal residences and increasing taxation on secondary properties. In presence of a very low inter vivos gift tax, Italian families found it benecial to redistribute properties among their members. Dierence-in-dierence estimates indicate that property tax reform increased the probability that high-wealth donors made an inter vivos property gift by 3 percentage points and the size transferred by 4 square meters relative to less wealthy donors. Our estimates allow us to compute (back of the envelope) the amount of tax avoidance due to inter vivos transfer. The amount is around 78 million euros, or 4 percent of the annual tax revenue from principal residences.

Place, publisher, year, edition, pages
2016. , 35 p.
Series
Working paper / Department of Economics, Uppsala University (Online), ISSN 1653-6975 ; 2016:4
Keyword [en]
tax avoidance, property taxes, inter vivos gifts
National Category
Economics
Research subject
Economics
Identifiers
URN: urn:nbn:se:uu:diva-281769OAI: oai:DiVA.org:uu-281769DiVA: diva2:915536
Available from: 2016-03-30 Created: 2016-03-30 Last updated: 2016-03-30Bibliographically approved

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Type fulltextMimetype application/pdf

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Ohlsson, Henry

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf