@article{1439789,
      author = {Hetland, Sara Torregrosa,},
      url = {http://library.usi.edu/record/1439789},
      title = {The Spanish fiscal transition : tax reform and inequality  in the late twentieth century /},
      abstract = {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. Sara Torregrosa Hetland is a  researcher and lecturer at the Department of Economic  History in Lund University, Sweden. She previously obtained  a Degree in History from the University of Alicante and  completed her Ph. D. in Economic History at the University  of Barcelona (2016). Her main areas of work are the history  of taxation, inequality, and public policies, in Western  Europe and Latin America, from the late 19th century to the  present.},
      doi = {https://doi.org/10.1007/978-3-030-79541-2},
      recid = {1439789},
      pages = {1 online resource :},
}