Author: Sara Torregrosa Hetland
Publisher: Springer Nature
ISBN: 3030795411
Category : Business & Economics
Languages : en
Pages : 248
Book Description
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.
The Spanish Fiscal Transition
Author: Sara Torregrosa Hetland
Publisher: Springer Nature
ISBN: 3030795411
Category : Business & Economics
Languages : en
Pages : 248
Book Description
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.
Publisher: Springer Nature
ISBN: 3030795411
Category : Business & Economics
Languages : en
Pages : 248
Book Description
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.
Conditional Cash Transfer Programmes
Author: Simone Cecchini
Publisher:
ISBN: 9789211217575
Category : Political Science
Languages : en
Pages : 0
Book Description
Summarizes experience with conditional cash transfer or "co-responsibility" (CCT) programmes in Latin America and the Caribbean, over a period lasting more than 15 years.
Publisher:
ISBN: 9789211217575
Category : Political Science
Languages : en
Pages : 0
Book Description
Summarizes experience with conditional cash transfer or "co-responsibility" (CCT) programmes in Latin America and the Caribbean, over a period lasting more than 15 years.
Informe para la reforma del impuesto sobre la renta de las personas físicas
Author: Espanya. Ministerio de Economía y Hacienda. Comisión para el Estudio y Propuesta de Medidas para la Reforma del Impuesto sobre la Renta de las Personas Físicas
Publisher:
ISBN: 9788447603701
Category :
Languages : es
Pages : 175
Book Description
Publisher:
ISBN: 9788447603701
Category :
Languages : es
Pages : 175
Book Description
Informe para la reforma del impuesto sobre la renta de las personas físicas
Author: Espanya. Comisión para la Reforma del Impuesto sobre la Renta de las Personas Físicas
Publisher:
ISBN: 9788480080965
Category : Income tax
Languages : es
Pages : 190
Book Description
Publisher:
ISBN: 9788480080965
Category : Income tax
Languages : es
Pages : 190
Book Description
Environment, Health, and Safety
Author: Lari A. Bishop
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 50
Book Description
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 50
Book Description
Right-wing Extremism in Western Europe
Author: Klaus von Beyme
Publisher: Routledge
ISBN: 1135180814
Category : History
Languages : en
Pages : 133
Book Description
First Published in 1988. This is a collection of articles covering right-wing extremism in Post-war Europe, including the countries of Italy, West Germany, France, Great Britain and Spain.
Publisher: Routledge
ISBN: 1135180814
Category : History
Languages : en
Pages : 133
Book Description
First Published in 1988. This is a collection of articles covering right-wing extremism in Post-war Europe, including the countries of Italy, West Germany, France, Great Britain and Spain.
The Modern VAT
Author: Mr.Liam P. Ebrill
Publisher: International Monetary Fund
ISBN: 1589060261
Category : Business & Economics
Languages : en
Pages : 242
Book Description
Value-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is probably the most important tax development of the latter twentieth century, and certainly the most breathtaking. Written by a team of experts from the IMF, this book examines the remarkable spread and current reach of the innovative tax and draws lessons about the design and implementation of the VAT, as experienced by different countries around the world. How efficient is it as a tax, is it fair, and is it suitable for all countries? These are among the questions raised. This highly informative and well-researched book also looks at the likely future of the tax.
Publisher: International Monetary Fund
ISBN: 1589060261
Category : Business & Economics
Languages : en
Pages : 242
Book Description
Value-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is probably the most important tax development of the latter twentieth century, and certainly the most breathtaking. Written by a team of experts from the IMF, this book examines the remarkable spread and current reach of the innovative tax and draws lessons about the design and implementation of the VAT, as experienced by different countries around the world. How efficient is it as a tax, is it fair, and is it suitable for all countries? These are among the questions raised. This highly informative and well-researched book also looks at the likely future of the tax.
Taxing the Rich
Author: Kenneth Scheve
Publisher: Princeton University Press
ISBN: 0691178291
Category : Political Science
Languages : en
Pages : 282
Book Description
A groundbreaking history of why governments do—and don't—tax the rich In today's social climate of acknowledged and growing inequality, why are there not greater efforts to tax the rich? In this wide-ranging and provocative book, Kenneth Scheve and David Stasavage ask when and why countries tax their wealthiest citizens—and their answers may surprise you. Taxing the Rich draws on unparalleled evidence from twenty countries over the last two centuries to provide the broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and political debates surrounding the taxation of the wealthy while also providing the most detailed examination to date of when taxes have been levied against the rich and when they haven't. Fairness in debates about taxing the rich has depended on different views of what it means to treat people as equals and whether taxing the rich advances or undermines this norm. Scheve and Stasavage argue that governments don't tax the rich just because inequality is high or rising—they do it when people believe that such taxes compensate for the state unfairly privileging the wealthy. Progressive taxation saw its heyday in the twentieth century, when compensatory arguments for taxing the rich focused on unequal sacrifice in mass warfare. Today, as technology gives rise to wars of more limited mobilization, such arguments are no longer persuasive. Taxing the Rich shows how the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to be made.
Publisher: Princeton University Press
ISBN: 0691178291
Category : Political Science
Languages : en
Pages : 282
Book Description
A groundbreaking history of why governments do—and don't—tax the rich In today's social climate of acknowledged and growing inequality, why are there not greater efforts to tax the rich? In this wide-ranging and provocative book, Kenneth Scheve and David Stasavage ask when and why countries tax their wealthiest citizens—and their answers may surprise you. Taxing the Rich draws on unparalleled evidence from twenty countries over the last two centuries to provide the broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and political debates surrounding the taxation of the wealthy while also providing the most detailed examination to date of when taxes have been levied against the rich and when they haven't. Fairness in debates about taxing the rich has depended on different views of what it means to treat people as equals and whether taxing the rich advances or undermines this norm. Scheve and Stasavage argue that governments don't tax the rich just because inequality is high or rising—they do it when people believe that such taxes compensate for the state unfairly privileging the wealthy. Progressive taxation saw its heyday in the twentieth century, when compensatory arguments for taxing the rich focused on unequal sacrifice in mass warfare. Today, as technology gives rise to wars of more limited mobilization, such arguments are no longer persuasive. Taxing the Rich shows how the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to be made.
Cuadernos de la CEPAL.
Author: United Nations. Economic Commission for Latin America and the Caribbean
Publisher: Santiago, Chile : United Nations
ISBN:
Category : Business & Economics
Languages : en
Pages : 124
Book Description
Dated November 1992
Publisher: Santiago, Chile : United Nations
ISBN:
Category : Business & Economics
Languages : en
Pages : 124
Book Description
Dated November 1992
Inequality and Institutions in 20th Century America
Author: Frank Levy
Publisher:
ISBN:
Category : Income distribution
Languages : en
Pages : 53
Book Description
We provide a comprehensive view of widening income inequality in the United States contrasting conditions since 1980 with those in earlier postwar years. We argue that the income distribution in each period was strongly shaped by a set of economic institutions. The early postwar years were dominated by unions, a negotiating framework set in the Treaty of Detroit, progressive taxes, and a high minimum wage -- all parts of a general government effort to broadly distribute the gains from growth. More recent years have been characterized by reversals in all these dimensions in an institutional pattern known as the Washington Consensus. Other explanations for income disparities including skill-biased technical change and international trade are seen as factors operating within this broader institutional story.
Publisher:
ISBN:
Category : Income distribution
Languages : en
Pages : 53
Book Description
We provide a comprehensive view of widening income inequality in the United States contrasting conditions since 1980 with those in earlier postwar years. We argue that the income distribution in each period was strongly shaped by a set of economic institutions. The early postwar years were dominated by unions, a negotiating framework set in the Treaty of Detroit, progressive taxes, and a high minimum wage -- all parts of a general government effort to broadly distribute the gains from growth. More recent years have been characterized by reversals in all these dimensions in an institutional pattern known as the Washington Consensus. Other explanations for income disparities including skill-biased technical change and international trade are seen as factors operating within this broader institutional story.