Author:
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Author: Jorge Martinez-Vazquez
Publisher: Edward Elgar Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 584

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Book Description
Provides an analysis of the fiscal reform process experienced in Spain. This work focuses on the political economy of tax reform in Spain, and the fact that political and economic bodies were able to form alliances at key junctures during the process in order to push reforms forward.

Author: Sara Torregrosa Hetland
Publisher:
ISBN: 9783030795429
Category :
Languages : en
Pages : 0

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"In this essential book, Sara Torregrosa transforms our perception of the tax reform of the Spanish democracy. She shows that, in the reality of tax collection, progressivity and tax fraud did not change so much as to reduce tax inequality and improve the distribution of income, after taxes and transfers. In this way, the book points towards a relative failure of the Welfare State in Spain." -- Francisco Comín, University of Alcalá, Alcalá de Henares, Madrid "Sara Torregrosa Hetland's excellent book, The Spanish Fiscal Transition is an insightful study of the modern history of the Spanish tax system. But it is much more than that. This book explores the dilemmas and constraints that all modernizing states face when trying to build a comprehensive tax system in the context of an increasingly competitive and fluid international economy. This book also helps explain how and why the broad preferences of citizens are so difficult to achieve in Spain and, indeed, in virtually any country today. In short, this impressive monograph should be of interest to students of taxation and political economy as well as those interested in understanding why countries like Spain have such difficulty achieving their stated aims as they move into the 21st century. " -- Sven Steinmo, Professor,University of Colorado, Boulder 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.

Author: Sara Torregrosa Hetland
Publisher: Springer Nature
ISBN: 3030795411
Category : Business & Economics
Languages : en
Pages : 248

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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.

Author: Leandro Prados de la Escosura
Publisher: Springer Nature
ISBN: 3031607929
Category :
Languages : en
Pages : 398

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Author: Marc Buggeln
Publisher: Cambridge University Press
ISBN: 1107140129
Category : Business & Economics
Languages : en
Pages : 337

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A study of major trends in public finance and fiscal justice in developed capitalist countries since the 1970s.

Author: Gisela Huerlimann
Publisher: Springer
ISBN: 3319902636
Category : Business & Economics
Languages : en
Pages : 369

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Book Description
This book provides a historical understanding of current debates over tax reform and offers a comparative framework for discussing the relationship between fiscal policy and the distribution of income and wealth. Topics covered include the evolution of income taxation since World War II; the turn toward value added taxation; the relationship between tax reform and the construction of welfare states; the impact of globalization on tax and fiscal policy; the social forces shaping tax consent; and the political economy of tax and fiscal reform. These topics are covered in case studies that focus on significant episodes in the fiscal history of Denmark, Sweden, France, Greece, the United Kingdom, Spain, Switzerland, the United States, and Japan.

Author: Damian Chalmers
Publisher: Cambridge University Press
ISBN: 1107107180
Category : Business & Economics
Languages : en
Pages : 369

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Book Description
Contributions from prominent economists, lawyers, philosophers and political scientists go beyond short-term technical diagnoses in order to analyse the deeper causes of the European crisis and provide readers with a broad understanding of what goes on in the European Union.

Author: Vitor Gaspar
Publisher: International Monetary Fund
ISBN: 1475558163
Category : Business & Economics
Languages : en
Pages : 33

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Book Description
An empirical finding by Gaspar, Jaramillo and Wingender (2016) shows that once countries cross a tax-to-GDP threshold of around 123⁄4 percent, real GDP per capita increases sharply and in a sustained manner over the following decade. In this paper, we attempt via four case studies—Spain, China, Colombia, and Nigeria—to illustrate that the improvements in tax capacity have been part of a deeper process of state capacity building. We discuss the political conditions that supported tax capacity building, highlighting three important political ingredients: constitutive institutions, inclusive politics and credible leadership.

Author: Truman G. Packard
Publisher: World Bank Publications
ISBN: 0821395505
Category : Political Science
Languages : en
Pages : 196

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Book Description
This book is about people in Europe who earn a living working in untaxed markets for goods, services, and labor. As governments face a rapid population ageing, the circumstances that lead people to work and trade in the shadow economy have grown in importance.