Libro The Spanish Fiscal Transition: Tax Reform and Inequality in the Late Twentieth Century De Torregrosa Hetland, Sara

portada The Spanish Fiscal Transition: Tax Reform and Inequality in the Late Twentieth Century

Formato

Libro Físico

Autor

Sara Torregrosa Hetland

Editorial

Palgrave MacMillan

Idioma

Inglés

N° páginas

237

Encuadernación

Tapa Dura

Dimensiones

21.0 x 14.8 x 1.6 cm

Peso

0.46 kg.

ISBN13

9783030795405

Categorías

Sociología
Teoría y filosofía de la economía
Historia de la economía

The Spanish Fiscal Transition: Tax Reform and Inequality in the Late Twentieth Century

Sara Torregrosa Hetland (Autor) · Palgrave MacMillan · Tapa Dura

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Reseña del libro "The Spanish Fiscal Transition: Tax Reform and Inequality in the Late Twentieth Century"

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.