Logotipo librería Marcial Pons
Fiscal reform in Spain

Fiscal reform in Spain
accomplishments and challenges

  • ISBN: 9781847200792
  • Editorial: Edward Elgal Publishing Limited
  • Lugar de la edición: Cheltenham. Reino Unido
  • Encuadernación: Cartoné
  • Medidas: 24 cm
  • Nº Pág.: 557
  • Idiomas: Inglés

Papel: Cartoné
153,62 €
Stock en Almacén


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 decentralization process that led Spain from being one of the most centralized countries in the world to being one of the least centralized is also discussed, as is the modernization 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 América.


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