LEADER 05547nam 22008295 450 001 9910502997303321 005 20240322031146.0 010 $z3030795403 010 $z9783030795405 010 $a9783030795412$b(electronic bk.) 010 $a3030795411 024 7 $a10.1007/978-3-030-79541-2 035 $a(CKB)4940000000612095 035 $a(OCoLC)1268527019 035 $a(MiAaPQ)EBC6729675 035 $a(Au-PeEL)EBL6729675 035 $a(OCoLC)1287135360 035 $a(DE-He213)978-3-030-79541-2 035 $a(EXLCZ)994940000000612095 100 $a20210918d2021 u| 0 101 0 $aeng 135 $auraz#---auuuu 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 14$aThe Spanish Fiscal Transition $eTax Reform and Inequality in the Late Twentieth Century /$fby Sara Torregrosa Hetland 205 $a1st ed. 2021. 210 1$aCham :$cSpringer International Publishing :$cImprint: Palgrave Macmillan,$d2021. 215 $a1 online resource $cillustrations 225 1 $aPalgrave Studies in Economic History,$x2662-6500 311 08$a9783030795405 311 08$a3030795403 320 $aIncludes bibliographical references and index. 327 $aChapter 1: Modern taxation and the Spanish case -- Chapter 2: Historical background: the Spanish taxation prior to the tax reforms -- Chapter 3: Needs, rationals and reasons for tax reforms -- Chapter 4: Processes of tax reforms -- Chapter 5: Winners and losers in the reforms -- Chapter 6: End results of the tax reforms -- Chapter 7: Final conclusions: the lessons learnt from Spain. 330 $a"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 Spainand, 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. 410 0$aPalgrave Studies in Economic History,$x2662-6500 606 $aEconomic history 606 $aEconomics$xSociological aspects 606 $aFinance 606 $aHistory 606 $aMicroeconomics 606 $aEconomics 606 $aEconomic development 606 $aEconomic History 606 $aEconomic Sociology 606 $aFinancial History 606 $aMicroeconomics 606 $aEconomics 606 $aEconomic Growth 615 0$aEconomic history. 615 0$aEconomics$xSociological aspects. 615 0$aFinance. 615 0$aHistory. 615 0$aMicroeconomics. 615 0$aEconomics. 615 0$aEconomic development. 615 14$aEconomic History. 615 24$aEconomic Sociology. 615 24$aFinancial History. 615 24$aMicroeconomics. 615 24$aEconomics. 615 24$aEconomic Growth. 676 $a339.520946 676 $a336.4609047 700 $aHetland$b Sara Torregrosa$01065855 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910502997303321 996 $aThe Spanish fiscal transition$92548152 997 $aUNINA