The Spanish Fiscal Transition
Torregrosa Hetland, Sara
Produktnummer:
1842ea7092ff2b419783396048d9da895b
| Autor: | Torregrosa Hetland, Sara |
|---|---|
| Themengebiete: | History of finance History of taxation Inequality in Spain Late Francoism Spanish GDP Spanish economic growth Spanish economic history Spanish fiscal transition Spanish stagnation Spanish tax reform |
| Veröffentlichungsdatum: | 19.09.2022 |
| EAN: | 9783030795436 |
| Sprache: | Englisch |
| Seitenzahl: | 237 |
| Produktart: | Kartoniert / Broschiert |
| Verlag: | Springer International Publishing |
| Untertitel: | Tax Reform and Inequality in the Late Twentieth Century |
Produktinformationen "The Spanish Fiscal Transition"
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.
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