Download or read book Fiscal Reform in Spain written by Jorge Martinez-Vazquez and published by Edward Elgar Publishing. This book was released on 2007 with total page 584 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Fiscal reform in Spain written by Jorge Martinez-Vazquez and published by Edward Elgar Publishing. This book was released on 2007 with total page 558 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Spanish Fiscal Transition written by Sara Torregrosa Hetland and published by Springer Nature. This book was released on 2021-09-18 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Spain written by International Monetary Fund. European Dept. and published by International Monetary Fund. This book was released on 2014-02-20 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper discusses key findings of the progress report on financial sector reforms in Spain. Spain’s European Stability Mechanism (ESM)-supported program of financial sector reform aimed to assist economic recovery by promoting financial stability. The program was adopted in mid-2012. The Spanish authorities’ implementation of the program has been steadfast. All of the program’s specific measures are now complete. Major structural reform efforts in a variety of areas (including labor and fiscal policies) will need to continue to achieve sufficiently rapid growth to bring unemployment down to reasonable levels over the medium term.
Download or read book Spain written by International Monetary and published by International Monetary Fund. This book was released on 2024-06-06 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt: Selected Issues
Download or read book Tax reform in Spain written by España. Secretaría de Estado de Hacienda and published by . This book was released on 1999 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Spain written by International Monetary Fund. European Dept. and published by International Monetary Fund. This book was released on 2013-11-22 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper discusses findings of Fourth Progress Report on Spain’s financial sector reform. Implementation of Spain’s financial sector program remains on track. Essentially all measures specified in the program have now been implemented, as envisaged under its front-loaded timetable. Capital-augmentation measures arising from last year’s stress test are now complete, SAREB has almost concluded its organizational development and is now accelerating the liquidation of its assets, and key reforms of Spain’s financial sector framework have been adopted or put in train. Despite recent improvements, important risks remain, including those associated with the ongoing macroeconomic adjustment.
Download or read book Spain written by International Monetary Fund. European Dept. and published by International Monetary Fund. This book was released on 2013-11-22 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper discusses findings of Fourth Progress Report on Spain’s financial sector reform. Implementation of Spain’s financial sector program remains on track. Essentially all measures specified in the program have now been implemented, as envisaged under its front-loaded timetable. Capital-augmentation measures arising from last year’s stress test are now complete, SAREB has almost concluded its organizational development and is now accelerating the liquidation of its assets, and key reforms of Spain’s financial sector framework have been adopted or put in train. Despite recent improvements, important risks remain, including those associated with the ongoing macroeconomic adjustment.
Download or read book The Lessons from Fiscal Reform in Democratic Spain written by Philippe Bacchetta and published by . This book was released on 1993 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax and Trade Guide Spain written by Arthur Andersen & Co and published by s.l. : s.n.. This book was released on 1965 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Spanish Fiscal Reform written by José Espí and published by . This book was released on 1979 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Decentralization and Tax Reform in Spain in the European Union Context written by Violeta Ruiz Almendral and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: European Union law has an increasing impact on the development of Member States' taxation powers. This is particularly evident in the case of sub-central entities, such as the Autonomous Communities. These limits are themselves in a process of transformation, so it is not always easy to know in advance the real scope of this legal framework.Autonomous Communities have constitutionally recognised authority to establish taxes, which is, however, more theoretical than real because the tax space is mainly occupied by taxes levied by the central Government and municipalities. Since 1997, some reforms have attempted to grant greater regulatory scope in tax matters. However, this legal system has been built with its back to EU law. Many regional measures are clearly contrary to the EU legal framework, but this has not provoked a sufficient coordinated reaction. Given the confluence of many of the European rules that are relevant to tax matters and the limits derived from the Spanish Constitution, it would be possible to advance towards greater coordination that would not entail a reduction in financial autonomy and that would in fact increase fiscal co-responsibility.
Download or read book SPAIN PUBLIC FINANCE AND FISCAL REFORM written by Enrique LANGA MORA and published by . This book was released on 1992 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book On the Determinants of Fiscal Non Compliance written by Mar Delgado-Téllez and published by International Monetary Fund. This book was released on 2017-01-19 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper proposes an empirical framework that distinguishes voluntary from involuntary compliance with fiscal deficit targets on the basis of economic, institutional, and political factors. The framework is applied to Spain’s Autonomous Communities (regions) over the period 2002-2015. Fiscal noncompliance among Spain’s regions has shown to be persistent. It increases with the size of growth forecast errors and the extent to which fiscal targets are tightened, factors not fully under the control of regional governments. Non-compliance also tends to increase during election years, when vertical fiscal imbalances accentuate, and market financing costs subside. Strong fiscal rules have not shown any significant impact in containing fiscal non-compliance. Reducing fiscal non-compliance in multilevel governance systems such as the one in Spain requires a comprehensive assessment of intergovernmental fiscal arrangements that looks beyond rules-based frameworks by ensuring enforcement procedures are politically credible.
Download or read book On the Determinants of Fiscal Non Compliance written by Victor Duarte Lledo and published by International Monetary Fund. This book was released on 2017-01-20 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper proposes an empirical framework that distinguishes voluntary from involuntary compliance with fiscal deficit targets on the basis of economic, institutional, and political factors. The framework is applied to Spain’s Autonomous Communities (regions) over the period 2002-2015. Fiscal noncompliance among Spain’s regions has shown to be persistent. It increases with the size of growth forecast errors and the extent to which fiscal targets are tightened, factors not fully under the control of regional governments. Non-compliance also tends to increase during election years, when vertical fiscal imbalances accentuate, and market financing costs subside. Strong fiscal rules have not shown any significant impact in containing fiscal non-compliance. Reducing fiscal non-compliance in multilevel governance systems such as the one in Spain requires a comprehensive assessment of intergovernmental fiscal arrangements that looks beyond rules-based frameworks by ensuring enforcement procedures are politically credible.
Download or read book Spain written by International Monetary Fund. European Dept. and published by International Monetary Fund. This book was released on 2015-08-14 with total page 141 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Selected Issues paper presents a preliminary assessment of recent labor market reforms in Spain, where the 2012 labor market reforms are making a difference. Wage moderation is contributing to a visible recovery in headline employment growth, and the reforms have made the labor market more resilient to shocks. Some evidence exists that the contribution of temporary contracts to employment growth has started to decrease. However, the reliance on temporary workers remains strong overall, and further structural reforms will be required to reduce the still very high level of long-term, structural unemployment.
Download or read book Spain written by International Monetary Fund. European Dept. and published by International Monetary Fund. This book was released on 2013-07-15 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper presents the Third Progress report on Spain’s financial sector reform. Correction of Spain’s large external, fiscal, and financial imbalances is well underway, with policy actions at both the European and Spanish levels helping to ease market pressures over the last year. Financial sector dynamics still contribute to recessionary pressures, with credit contraction accelerating, lending standards tightening, and lending rates to firms rising. Actions taken by the authorities under the European Stability Mechanism-supported program have helped tackle the legacy risk from the real estate boom bust, but macroeconomic risks still loom large.
