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 The Spanish Fiscal Transition written by Sara Torregrosa Hetland and published by . This book was released on 2021 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: "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.

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 Tax and Trade Guide Spain written by Arthur Andersen & Co and published by . This book was released on 1972 with total page 172 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 Reaching a Political Consensus for Tax Reform in Spain written by and published by . This book was released on 2006 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book A General Equilibrium Analysis of the Indirect Tax Reform in Spain written by Timothy J. Kehoe and published by . This book was released on 1988 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Reform in Perspective written by and published by . This book was released on 2006 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Flat Tax Reform written by Marta González and published by . This book was released on 2005 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book A General Equilibrium Analysis of the Indirect Tax Reform in Spain written by Timothy J. Kehoe and published by . This book was released on 1986 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 company and the tax reform ACT written by Antonio Garrigues Walker and published by . This book was released on 1966 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Spanish Company and the Tax Reform Act written by Antonio Garrigues Walker and published by . This book was released on 1964 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Regime Applicable to Consolidated Tax Groups in Spain an Analysis in Light of EU Law written by E. López Llopis and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article analyses the impact of the tax reform enacted by Law 27/2014 of 27 November 2014 on the definition of a tax consolidated group and the conditions for group membership, in particular the requirement to be resident in Spain. The author reviews the influence of key ECJ cases in this area on the Spanish tax reform, concluding that the reform was undertaken to ensure compliance of the tax consolidation regime with EU law.

Download or read book OECD Tax Policy Studies Tax Policy Reform and Economic Growth written by OECD and published by OECD Publishing. This book was released on 2010-11-03 with total page 157 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report investigates how tax structures can best be designed to support GDP per capita growth.

Download or read book Relocation of the Rich written by David R. Agrawal and published by . This book was released on 2018 with total page 79 pages. Available in PDF, EPUB and Kindle. Book excerpt: A recent Spanish tax reform granted regions the authority to set income tax rates, resulting in substantial tax differentials. We use individual-level information from Social Security records over a period of one decade. Conditional on moving, taxes have a significant effect on location choice. A one percent increase in the net of tax rate for a region relative to others increases the probability of moving to that region by 1.7 percentage points. Focusing on the stock of top-taxpayers, we estimate an elasticity of the number of top taxpayers with respect to net-of-tax rates of 0.85. Using this elasticity, a theoretical model implies that the mechanical increase in tax revenue due to higher tax rates is larger than the loss in tax revenue from the out-flow of migration.

Download or read book Spain Tax Guide Volume 1 Strategic Information and Regulations written by IBP, Inc. and published by Lulu.com. This book was released on 2017-12-22 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: 2011 Updated Reprint. Updated Annually. Spain Tax Guide