Political transition and fiscal transition in Spain

Forskningsoutput: KonferensbidragKonferenspaper, ej i proceeding/ej förlagsutgivet

Abstract

After the tax reform undertaken in Spain between 1977 and 1986, the practical results in terms of progressivity and redistribution were not outstanding. Inequality did not significantly decrease after the transition to democracy, as political economy literature would suggest. In recent times, the system has shown its incapacity to sustain European-level welfare services. But why?

This paper analyses the main contenders which might explain the issue: ideologies and the decision-making institutions. Perhaps the general citizen – or the decisive voter – was not so keen on redistribution. Alternatively, the political system may not translate effectively the public stances onto policies. Some of these elements were significantly modified during the political transition. Others were affected by international developments, such as the general change of emphasis from equity to efficiency in tax system design, and the higher capacity of capital to escape from taxation, by means of mobility.

Detaljer

Författare
Enheter & grupper
Externa organisationer
  • University of Barcelona
Forskningsområden

Ämnesklassifikation (UKÄ) – OBLIGATORISK

  • Ekonomisk historia

Nyckelord

Originalspråkengelska
Antal sidor42
StatusUnpublished - 2015
PublikationskategoriForskning
Peer review utfördNej
EvenemangXVIIth World Economic History Congress, 2015 - Kyoto, Japan
Varaktighet: 2015 aug 32015 aug 7

Konferens

KonferensXVIIth World Economic History Congress, 2015
LandJapan
OrtKyoto
Period2015/08/032015/08/07

Relaterad forskningsoutput

Sara Torregrosa Hetland, 2015 nov 30, (Unpublished)

Forskningsoutput: AvhandlingDoktorsavhandling (sammanläggning)

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