The Spanish Fiscal Transition : Tax Reform and Inequality in the Late Twentieth Century (Palgrave Studies in Economic History) （2021）

Torregrosa Hetland, Sara

Springer Nature Switzerland AG（2022/09発売）

• 製本 Paperback:紙装版/ペーパーバック版／ページ数 237 p.
• 言語 ENG
• 商品コード 9783030795436
• DDC分類 336.20094609045

Full Description

This book provides an analysis of the process and outcomes of the tax reform, with a focus on progressivity, redistribution, and inequality. Between 1977 and 1986, Spain underwent a comprehensive tax reform which shaped its fiscal system until today. It was made in connection with the transition to democracy and indeed was understood as a fundamental part of the political change. The book situates the reform both within Spanish history and international trends in tax systems and connects it to the expansion of the welfare state and regional decentralization in Spain. The analysis reveals that the tax system failed to attain progressivity, and significant levels of fraud had a noticeable impact on inequality. Because of this, fiscal redistribution remained limited. In the new political economy of the second globalization, late democratic and fiscal transitioners were unable to emulate the path of the welfare state forerunners.

Contents

Chapter 1: Modern taxation and the Spanish case.- Chapter 2: Historical background: the Spanish taxation prior to the tax reforms.- Chapter 3: Needs, rationals and reasons for tax reforms.- Chapter 4: Processes of tax reforms.- Chapter 5: Winners and losers in the reforms.- Chapter 6: End results of the tax reforms.- Chapter 7: Final conclusions: the lessons learnt from Spain.