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The Spanish Fiscal Transition
- Tax Reform and Inequality in the Late Twentieth Century
Engelsk Paperback
The Spanish Fiscal Transition
- Tax Reform and Inequality in the Late Twentieth Century
Engelsk Paperback

887 kr
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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.

Product detaljer
Sprog:
Engelsk
Sider:
237
ISBN-13:
9783030795436
Indbinding:
Paperback
Udgave:
ISBN-10:
3030795438
Udg. Dato:
19 sep 2022
Længde:
0mm
Bredde:
148mm
Højde:
210mm
Forlag:
Springer Nature Switzerland AG
Oplagsdato:
19 sep 2022
Forfatter(e):
Ofte købt sammen
Andet, 2024
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