Téléchargez le livre : The Spanish Fiscal Transition

The Spanish Fiscal Transition

Tax Reform and Inequality in the Late Twentieth Century

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Éditeur :

Palgrave Macmillan


Collection :

Palgrave Studies in Economic History

Paru le : 2021-09-18



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Description

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.
Pages
237 pages
Collection
Palgrave Studies in Economic History
Parution
2021-09-18
Marque
Palgrave Macmillan
EAN papier
9783030795405
EAN PDF
9783030795412
Informations sur l'ebook
Nombre pages copiables
2
Nombre pages imprimables
23
Taille du fichier
4311 Ko
Ce livre est accessible aux handicaps Voir les informations sur l'accessibilité
Prix
105,49 €
EAN EPUB
9783030795412
Informations sur l'ebook
Nombre pages copiables
2
Nombre pages imprimables
23
Taille du fichier
6779 Ko
Ce livre est accessible aux handicaps Voir les informations sur l'accessibilité
Prix
105,49 €

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