Spanish Fiscal Transition

This book provides an analysis of the process and outcomes of the tax reform,with a focus on progressivity, redistribution, and inequality. Between 1977 and1986, Spain underwent a comprehensive tax reform which shaped its fiscalsystem until today. It was made in connection with the transition to democracyand indeed was understood as a fundamental part of the political change. Thebook situates the reform both within Spanish history and international trends intax systems and connects it to the expansion of the welfare state and regionaldecentralization in Spain. The analysis reveals that the tax system failed to attainprogressivity, and significant levels of fraud had a noticeable impact on inequality.Because of this, fiscal redistribution remained limited. In the new politicaleconomy of the second globalization, late democratic and fiscal transitionerswere unable to emulate the path of the welfare state forerunners.