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Books > Social sciences > Sociology, social studies > Social institutions > Work & labour
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The Spanish Fiscal Transition - Tax Reform and Inequality in the Late Twentieth Century (Hardcover, 1st ed. 2021)
Loot Price: R3,121
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The Spanish Fiscal Transition - Tax Reform and Inequality in the Late Twentieth Century (Hardcover, 1st ed. 2021)
Series: Palgrave Studies in Economic History
Expected to ship within 10 - 15 working days
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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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