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001439789 001__ 1439789
001439789 003__ OCoLC
001439789 005__ 20230309004522.0
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001439789 019__ $$a1268683487
001439789 020__ $$a9783030795412$$q(electronic bk.)
001439789 020__ $$a3030795411$$q(electronic bk.)
001439789 020__ $$z3030795403
001439789 020__ $$z9783030795405
001439789 0247_ $$a10.1007/978-3-030-79541-2$$2doi
001439789 035__ $$aSP(OCoLC)1268527019
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001439789 043__ $$ae-sp---
001439789 049__ $$aISEA
001439789 050_4 $$aHJ1244$$b.H48 2021
001439789 08204 $$a336.4609047$$223
001439789 1001_ $$aHetland, Sara Torregrosa,$$eauthor.
001439789 24514 $$aThe Spanish fiscal transition :$$btax reform and inequality in the late twentieth century /$$cSara Torregrosa Hetland.
001439789 264_1 $$aCham :$$bPalgrave Macmillan,$$c[2021]
001439789 264_4 $$c©2021
001439789 300__ $$a1 online resource :$$billustrations
001439789 336__ $$atext$$btxt$$2rdacontent
001439789 337__ $$acomputer$$bc$$2rdamedia
001439789 338__ $$aonline resource$$bcr$$2rdacarrier
001439789 4901_ $$aPalgrave studies in economic history
001439789 504__ $$aIncludes bibliographical references and index.
001439789 5050_ $$aChapter 1: Modern taxation and the Spanish case -- Chapter 2: Historical background: the Spanish taxation prior to the tax reforms -- Chapter 3: Needs, rationals and reasons for tax reforms -- Chapter 4: Processes of tax reforms -- Chapter 5: Winners and losers in the reforms -- Chapter 6: End results of the tax reforms -- Chapter 7: Final conclusions: the lessons learnt from Spain.
001439789 506__ $$aAccess limited to authorized users.
001439789 520__ $$aThis book provides an analysis of the process and outcomes of the tax reform, with a focus on progressivity, redistribution, and inequality. Between 1977 and 1986, Spain underwent a comprehensive tax reform which shaped its fiscal system until today. It was made in connection with the transition to democracy and indeed was understood as a fundamental part of the political change. The book situates the reform both within Spanish history and international trends in tax systems and connects it to the expansion of the welfare state and regional decentralization in Spain. The analysis reveals that the tax system failed to attain progressivity, and significant levels of fraud had a noticeable impact on inequality. Because of this, fiscal redistribution remained limited. In the new political economy of the second globalization, late democratic and fiscal transitioners were unable to emulate the path of the welfare state forerunners. Sara Torregrosa Hetland is a researcher and lecturer at the Department of Economic History in Lund University, Sweden. She previously obtained a Degree in History from the University of Alicante and completed her Ph. D. in Economic History at the University of Barcelona (2016). Her main areas of work are the history of taxation, inequality, and public policies, in Western Europe and Latin America, from the late 19th century to the present.
001439789 588__ $$aDescription based on print version record.
001439789 650_0 $$aFiscal policy$$zSpain$$xHistory$$y20th century.
001439789 650_0 $$aTaxation$$zSpain$$xHistory$$y20th century.
001439789 650_0 $$aIncome distribution$$zSpain$$xHistory$$y20th century.
001439789 650_6 $$aPolitique fiscale$$zEspagne$$xHistoire$$y20e siècle.
001439789 650_6 $$aImpôt$$zEspagne$$xHistoire$$y20e siècle.
001439789 650_6 $$aRevenu$$xRépartition$$zEspagne$$xHistoire$$y20e siècle.
001439789 651_0 $$aSpain$$xEconomic conditions$$y1975-2008.
001439789 651_6 $$aEspagne$$xConditions économiques$$y1975-2008.
001439789 655_7 $$aHistory.$$2fast$$0(OCoLC)fst01411628
001439789 655_0 $$aElectronic books.
001439789 77608 $$iPrint version:$$aHETLAND, SARA TORREGROSA.$$tSPANISH FISCAL TRANSITION.$$d[Place of publication not identified] : PALGRAVE MACMILLAN, 2021$$z3030795403$$w(OCoLC)1252962177
001439789 830_0 $$aPalgrave studies in economic history.
001439789 852__ $$bebk
001439789 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-030-79541-2$$zOnline Access$$91397441.1
001439789 909CO $$ooai:library.usi.edu:1439789$$pGLOBAL_SET
001439789 980__ $$aBIB
001439789 980__ $$aEBOOK
001439789 982__ $$aEbook
001439789 983__ $$aOnline
001439789 994__ $$a92$$bISE