Renew or die. The necessary reform of the Inheritance Tax

Abstract

For some years now, the Inheritance Tax has been going through an existential crisis. Despite its strong historical roots and wide  international presence, more and more critical voices are being raised against this tribute. The intense political, social and media  debate has transcended the academic sphere, with proposals that advocate a state reform that involves the necessary  harmonization and simplification of the tax, in order to improve their public perception and guarantee their survival in the Spanish 
tax system.