000084167 001__ 84167
000084167 005__ 20240112121821.0
000084167 0247_ $$2doi$$a10.1007/s00168-023-01253-y
000084167 0248_ $$2sideral$$a98838
000084167 037__ $$aART-2024-98838
000084167 041__ $$aeng
000084167 100__ $$0(orcid)0000-0002-2023-5726$$aGonzález-Val, Rafael$$uUniversidad de Zaragoza
000084167 245__ $$aPopulation growth and taxes: the effect of regional differences in the Spanish inheritance tax
000084167 260__ $$c2024
000084167 5060_ $$aAccess copy available to the general public$$fUnrestricted
000084167 5203_ $$aThis paper assesses the impact of inheritance tax on population growth exploiting the quasi-random differences in the inheritance tax across different Spanish regions over the last 20 years. Using a dynamic difference-in-differences approach to municipality population data, we found a robust-positive short-term effect (1–4 years) on the population growth for small inheritances. The impact is sizable and represents roughly 6% of the standard deviation, but this dissipates after 7 years. The heterogeneity analysis by age group reveals a clear positive and lasting response to the inheritance tax benefits for those aged 50–69 years. This is especially seen in municipalities close to the border pointing to migration costs as a key factor in changes of residence in response to the inheritance tax law differences.
000084167 540__ $$9info:eu-repo/semantics/openAccess$$aby-nd$$uhttp://creativecommons.org/licenses/by-nd/3.0/es/
000084167 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/acceptedVersion
000084167 700__ $$0(orcid)0000-0002-1944-4790$$aMarcén, Miriam$$uUniversidad de Zaragoza
000084167 7102_ $$14000$$2415$$aUniversidad de Zaragoza$$bDpto. Análisis Económico$$cÁrea Fund. Análisis Económico
000084167 773__ $$pAnn. reg. sci.$$tANNALS OF REGIONAL SCIENCE$$x0570-1864
000084167 8564_ $$s6736$$uhttps://desinvenio.unizar.es/record/84167/files/texto_completo.pdf$$yPostprint
000084167 8564_ $$s140480$$uhttps://desinvenio.unizar.es/record/84167/files/texto_completo.jpg?subformat=icon$$xicon$$yPostprint
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000084167 951__ $$a2024-01-12-12:05:58
000084167 980__ $$aARTICLE