The Spanish Fiscal Transition: Tax Reform and Inequality in the Late Twentieth Century 1st Edition by Sara Torregrosa Hetland – Ebook PDF Instant Download/DeliveryISBN: 3030795411, 9783030795412
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Product details:
ISBN-10 : 3030795411
ISBN-13 : 9783030795412
Author : Sara Torregrosa Hetland
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.
The Spanish Fiscal Transition: Tax Reform and Inequality in the Late Twentieth Century 1st Table of contents:
1. Introduction
2. The Fiscal System of Late Francoism
3. Why the Reform Was Necessary
4. The Political Economy of the Fiscal Transition
5. Winners and Losers
6. Bypassing the Progressive Income Tax
7. An Assessment of the Tax Reform
8. Conclusions: The Spanish Fiscal Transition and Beyond
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Tags: The Spanish, Fiscal Transition, Tax Reform, Inequality, the Late Twentieth Century, Sara Torregrosa Hetland