The Spanish Fiscal Transition: Tax Reform and Inequality in the Late Twentieth Century (1st ed. 2021) (Palgrave Studies in Economic History)

By: Sara Torregrosa Hetland

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Synopsis: 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.

Book Quality:: Publisher Quality
ISBN-13:: 9783030795412
Related ISBNs:: 9783030795405
Publisher:: Springer International Publishing
Date of Addition:: 10/19/21
Copyrighted By:: The Editor
Adult content:: No
Language:: English
Has Image Descriptions:: No
Categories:: History, Nonfiction, Business and Finance, Politics and Government, Sociology
Submitted By:: Bookshare Staff
Usage Restrictions:: This is a copyrighted book.