The Spanish Fiscal Transition - Tax Reform and Inequality in the Late Twentieth Century (Paperback, 1st ed. 2021)

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.

General

Imprint:	Springer Nature Switzerland AG
Country of origin:	Switzerland
Series:	Palgrave Studies in Economic History
Release date:	September 2022
First published:	2021
Authors:	Sara Torregrosa Hetland
Dimensions:	210 x 148mm (L x W)
Format:	Paperback
Pages:	237
Edition:	1st ed. 2021
ISBN-13:	978-3-03-079543-6
Categories:	Books > Business & Economics > Economics > Economic theory & philosophy Books > Business & Economics > Economics > Political economy Books > Humanities > History > History of specific subjects > Economic history Books > Social sciences > Sociology, social studies > Social institutions > Work & labour Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation Books > History > History of specific subjects > Economic history Books > Money & Finance > Public finance > Taxation
LSN:	3-03-079543-8
Barcode:	9783030795436

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