Impuesto sobre las herencias, legados y donaciones, propuesta de la regulación.
Date Issued
2023
Author(s)
Robles Espinoza, Luis Salvador
Advisor(s)
Núñez Cue, Marco Aurelio
Type
text::thesis::bachelor thesis
Abstract
This thesis addresses the significant wealth inequality in Mexico by proposing the re-implementation of an inheritance, legacy, and donations tax. The author argues that such a tax, which was previously repealed in Mexico in 1961, serves as a crucial tool for reducing wealth concentration and promoting social equity, a stance supported by international organizations like the OECD. The research begins by establishing the fiscal-legal framework, then delves into the historical precedents of inheritance tax both in Mexico and abroad, including its origins in ancient Rome and its modern application during periods of war and reconstruction. A comparative analysis of the current U.S. federal system—specifically its Estate, Gift, and Generation-Skipping Transfer taxes—is conducted to inform the final proposal. Ultimately, the thesis culminates in a detailed legislative proposal, not for a new tax law, but for an amendment to Mexico's existing Income Tax Law, which would tax gratuitous transfers of wealth above a high exemption threshold with progressive rates, aiming to create a more just and equitable fiscal system.
Subjects
License
Acceso Abierto
URL License
How to cite
Robles Espinoza, L. S. (2023). Impuesto sobre las herencias, legados y donaciones, propuesta de la regulación. (Tesis de Licenciatura). Universidad Panamericana.
Table of contents
Capítulo 1. Nociones generales del derecho fiscal, objeto de estudio, los impuestos y el impuesto sobre la herencia -- Capítulo 2. Antecedentes del impuesto sobre la herencia en México y en otros países. -- Capítulo 3. El impuesto sobre la herencia y recomendaciones de la Organización para la Cooperación y el Desarrollo Económicos. -- Capítulo 4. Estudio del tratamiento del impuesto sobre la herencia en los Estados Unidos de América.