This book provides an insightful, and in-depth analysis of the
fiscal reform process experienced in Spain over the last 30 years.
The authors initially focus on the political economy of tax reform
in Spain, and the fact that political and economic bodies were able
to form alliances at key junctures during the process in order to
push reforms forward. A comprehensive analysis of the main
instruments of the Spanish tax system, including the introduction
of VAT upon Spain's accession to the European Common Market, is
presented. The rapid fiscal decentralization process that led Spain
from being one of the most centralized countries in the world to
being one of the least centralized is also discussed, as is the
modernization of the Spanish tax administration system. Written by
a select group of scholars with deep knowledge of the Spanish
fiscal system, this book will be of great interest to students, tax
policymakers and researchers all over the world and especially in
Latin America.
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