The Spanish fiscal transition : tax reform and inequality in the late twentieth century / Sara Torregrosa Hetland.
2021
HJ1244 .H48 2021
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Title
The Spanish fiscal transition : tax reform and inequality in the late twentieth century / Sara Torregrosa Hetland.
ISBN
9783030795412 (electronic bk.)
3030795411 (electronic bk.)
3030795403
9783030795405
3030795411 (electronic bk.)
3030795403
9783030795405
Published
Cham : Palgrave Macmillan, [2021]
Copyright
©2021
Language
English
Description
1 online resource : illustrations
Other Standard Identifiers
10.1007/978-3-030-79541-2 doi
Call Number
HJ1244 .H48 2021
Dewey Decimal Classification
336.4609047
Summary
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.
Bibliography, etc. Note
Includes bibliographical references and index.
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Source of Description
Description based on print version record.
Series
Palgrave studies in economic history.
Available in Other Form
SPANISH FISCAL TRANSITION.
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Table of Contents
Chapter 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.
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.