El apoyo de los españoles a la imposición sobre la riqueza y sus determinantes: ¿comportamientos similares ante medidas tributarias diferentes?

The aim of this paper is to contrast with quantitative statistical analyses whether the determinants of Spaniards' preferences over favoring wealth taxation behave similarly across different policy alternatives. To do so, and based on the literature review, we exploit the special questionnaire included in the 2019 wave of the Spanish Institute for Fiscal Studies Fiscal Barometer and carry out three empirical exercises, each devoted to one of the three corresponding policy alternatives under scrutiny. We also perform a robustness check contrasting whether those determinants are the same for a single policy that would comprise these three policies at once. According to the results achieved, corroborated by those obtained from the robustness check, the determinants of Spaniards' toward favoring wealth taxation rely on self-interest arguments and values and behave almost entirely in a similar fashion across different policy alternatives. Several policy recommendations arise. [ABSTRACT FROM AUTHOR]