Del i serien Studies in Fiscal Federalism and State-local Finance series

Fiscal Reform in Spain

Accomplishments and Challenges

Inbunden, Engelska, 2007

AvJorge Martinez-Vazquez,José F. Sanz-Sanz

3 999 kr

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This book provides an insightful and in-depth analysis of the fiscal reform process experienced in Spain over the last 30 years.The authors initially focus 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. A comprehensive analysis of the main instruments of the Spanish tax system, including the introduction of VAT upon Spain's accession to the European Common Market, is presented. The rapid fiscal decentralisation process that led Spain from being one of the most centralised countries in the world to being one of the least centralised is also discussed, as is the modernisation of the Spanish tax administration system.Written by a select group of scholars with deep knowledge of the Spanish fiscal system, this book will be of great interest to students, tax policymakers and researchers all over the world and especially in Latin America.

Produktinformation

Utgivningsdatum2007-05-25
Mått156 x 234 x undefined mm
FormatInbunden
SpråkEngelska
SerieStudies in Fiscal Federalism and State-local Finance series
FörlagEdward Elgar Publishing Ltd
ISBN9781847200792

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Contents:1. Introduction Jorge Martinez-Vazquez and José Félix Sanz-Sanz2. Reaching a Political Consensus: The Moncloa Pacts, Joining the European Union, and the Rest of the Journey Francisco Comín3. The Business Community, Policy-makers, and Tax Reform (1977–2004) Emilio Albi4. Tax Reform in Perspective: The Role of the Public Sector in Spain along the Process of European Integration José Manuel González-Páramo and Pablo Hernández de Cos5. Personal Income Taxation: The Cornerstone of the Tax System in a DemocracyDesiderio Romero Jordán and José Félix Sanz-Sanz6. The Evolving Role of the Corporate Income TaxRaquel Paredes Gómez7. Personal Wealth Taxes: The Inheritance and Gift Taxes and the Net Wealth TaxLaura de Pablos Escobar8. The Reform of Indirect Taxation: VAT and ExciesJosé Sánchez Maldonado and J. Salvador Gómez Sala9. Social Protection and Social Security Contributions in Spain Ignacio Zubiri10. Environmental Taxes in Spain: A Missed Opportunity Alberto Gago, Xavier Labandeira, Fidel Picos and Miguel Rodríguez11. Regional Governments: Vertical Imbalances and Revenue Assignments Julio López Laborda and Carlos Monasterio Escudero12. Financing Local Governments: The Spanish ExperienceFrancisco Pedraja-Chaparro, Javier Salinas-Jiménez and Javier Suárez-Pandiello13. The Reform of the Tax Administration in SpainJorge Onrubia 14. The Spanish Tax Reform: Overview and LessonsJorge Martinez-Vazquez Index