Fiscal Reform in Spain - Accomplishments and Challenges (Hardcover, illustrated edition)

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.

General

Imprint:	Edward Elgar Publishing Ltd
Country of origin:	United Kingdom
Series:	Studies in Fiscal Federalism and State-local Finance series
Release date:	May 2007
Editors:	Jorge Martinez-Vazquez • Jose F. Sanz-Sanz
Dimensions:	234 x 156mm (L x W)
Format:	Hardcover
Pages:	576
Edition:	illustrated edition
ISBN-13:	978-1-84720-079-2
Categories:	Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation Books > Money & Finance > Public finance > Taxation
LSN:	1-84720-079-6
Barcode:	9781847200792

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