The Spanish Fiscal Transition
By:Sara Torregrosa Hetland
Published on 2021-10-25 by Palgrave Macmillan
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.
This Book was ranked at 223 by Google Books for keyword International Taxes.
Book ID of The Spanish Fiscal Transition's Books is FftzzgEACAAJ, Book which was written by "Sara Torregrosa Hetland" have ETAG "ljo9nzCbtvg"
Book which was published by Palgrave Macmillan since 2021-10-25 have ISBNs, ISBN 13 Code is 9783030795405 and ISBN 10 Code is 3030795403
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