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  1. Bog
  2. Sociologi
  3. Sociologi: arbejde og arbejdskraft

The Spanish Fiscal Transition

- Tax Reform and Inequality in the Late Twentieth Century
Af: Sara Torregrosa Hetland Engelsk Paperback

The Spanish Fiscal Transition

- Tax Reform and Inequality in the Late Twentieth Century
Af: Sara Torregrosa Hetland Engelsk Paperback
Tjek vores konkurrenters priser

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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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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Se mere i:
Produktdetaljer
Sprog: Engelsk
Sider: 237
ISBN-13: 9783030795436
Indbinding: Paperback
Udgave:
ISBN-10: 3030795438
Kategori: Sociologi: arbejde og arbejdskraft
Udg. Dato: 19 sep 2022
Længde: 0mm
Bredde: 148mm
Højde: 210mm
Forlag: Springer Nature Switzerland AG
Oplagsdato: 19 sep 2022
Forfatter(e): Sara Torregrosa Hetland
Forfatter(e) Sara Torregrosa Hetland

Kategori Sociologi: arbejde og arbejdskraft

ISBN-13 9783030795436

Sprog Engelsk

Indbinding Paperback

Sider 237

Udgave

Længde 0mm

Bredde 148mm

Højde 210mm

Udg. Dato 19 sep 2022

Oplagsdato 19 sep 2022

Forlag Springer Nature Switzerland AG

Kategori sammenhænge