{"id":403143,"date":"2017-04-19T10:36:18","date_gmt":"2017-04-19T08:36:18","guid":{"rendered":"https:\/\/ieb.ub.edu\/publicaciones\/ieb-report-4-2017-2\/"},"modified":"2026-03-31T12:36:26","modified_gmt":"2026-03-31T10:36:26","slug":"ieb-report-4-2017","status":"publish","type":"publicacion","link":"https:\/\/ieb.ub.edu\/ca\/publicacions\/ieb-report-4-2017\/","title":{"rendered":"IEB Report 4\/2017"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>L\u2019impost sobre el patrimoni e\u0301s, probablement, un dels impostos que genera me\u0301s debat en l\u2019a\u0300mbit pu\u0301blic, malgrat la seva escassa capacitat de recaptacio\u0301: en els dos u\u0301nics pai\u0308sos de la Unio\u0301 Europea que l\u2019apliquen actualment, Espanya i Franc\u0327a, nome\u0301s representa un 0,3 % i un 0,5 % de la totalitat d\u2019ingressos tributaris, respectivament. L\u2019impost prete\u0301n gravar el valor de tots els be\u0301ns que integren el patrimoni d\u2019una persona, per sobre d\u2019un valor mi\u0301nim declarat exempt. La creixent desigualtat en la distribucio\u0301 de la riquesa, que des dels anys vuitanta s\u2019ha duplicat respecte a la renda (Piketty i Zucman, 2014), i els efectes de la Gran Recessio\u0301 que encara so\u0301n perceptibles han provocat que la qu\u0308estio\u0301 de la desigualtat se situi\u0308 en un lloc destacat del debat pu\u0301blic, i que molts vegin l\u2019impost sobre el patrimoni com un instrument necessari per afrontar aquest exce\u0301s de desigualtat.<\/p>\n","protected":false},"author":1,"featured_media":0,"menu_order":0,"template":"","meta":{"_acf_changed":false,"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"tipologia_publicacion":[31],"linea_investigacion":[87,87],"class_list":["post-403143","publicacion","type-publicacion","status-publish","hentry","tipologia_publicacion-ieb-report","linea_investigacion-economia-politica"],"acf":[],"_links":{"self":[{"href":"https:\/\/ieb.ub.edu\/ca\/wp-json\/wp\/v2\/publicacion\/403143","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ieb.ub.edu\/ca\/wp-json\/wp\/v2\/publicacion"}],"about":[{"href":"https:\/\/ieb.ub.edu\/ca\/wp-json\/wp\/v2\/types\/publicacion"}],"author":[{"embeddable":true,"href":"https:\/\/ieb.ub.edu\/ca\/wp-json\/wp\/v2\/users\/1"}],"version-history":[{"count":1,"href":"https:\/\/ieb.ub.edu\/ca\/wp-json\/wp\/v2\/publicacion\/403143\/revisions"}],"predecessor-version":[{"id":429233,"href":"https:\/\/ieb.ub.edu\/ca\/wp-json\/wp\/v2\/publicacion\/403143\/revisions\/429233"}],"wp:attachment":[{"href":"https:\/\/ieb.ub.edu\/ca\/wp-json\/wp\/v2\/media?parent=403143"}],"wp:term":[{"taxonomy":"tipologia_publicacion","embeddable":true,"href":"https:\/\/ieb.ub.edu\/ca\/wp-json\/wp\/v2\/tipologia_publicacion?post=403143"},{"taxonomy":"linea_investigacion","embeddable":true,"href":"https:\/\/ieb.ub.edu\/ca\/wp-json\/wp\/v2\/linea_investigacion?post=403143"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}