Determinants of Regional Asymmetry in Inheritance and Gift Tax in Spain

Based on the hypothesis that there is an asymmetry in the tax burden of the Inheritance and Gift Tax in the different Spanish regions, the internal and external factors that determine its design and the tax burden exerted in each region were analyzed. Two models have been used for this purpose, logistic regression, and the ordinary least squares model. Economic, demographic, and fiscal policy variables are variables that affect both variables and explain the differences existing in the regions.