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Fiscal Reform in Spain

Accomplishments and Challenges Edited by Jorge Martinez-Vazquez, Regents Professor of Economics and Director, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, US and José Félix Sanz-Sanz, Professor of Public Economics, Universidad Complutense de Madrid, Spain
This book provides an insightful and in-depth analysis of the fiscal reform process experienced in Spain over the last 30 years.
Extent: 576 pp
Hardback Price: £146.00 Web: £131.40
Publication Date: 2007
ISBN: 978 1 84720 079 2
Availability: In Stock
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  • Economics and Finance
  • Public Finance
  • Politics and Public Policy
  • Public Policy
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.
Contributors: E. Albi, F. Comín, L. de Pablos Escobar, A. Gago, J.M. González-Páramo, P. Hernández de Cos, X. Labandeira, J. López Laborda, J. Martinez-Vazquez, C. Monasterio Escudero, J. Onrubia, R. Paredes Gómez, F. Pedraja-Chaparro, F. Picos, M. Rodríguez, D. Romero Jordán, J. Salinas-Jiménez, J. Salvador Gómez Sala, J. Sánchez Maldonado, J.F. Sanz-Sanz, J. Suárez-Pandiello, I. Zubiri
Contents:

1. Introduction
Jorge Martinez-Vazquez and José Félix Sanz-Sanz

2. Reaching a Political Consensus: The Moncloa Pacts, Joining the European Union, and the Rest of the Journey
Francisco Comín

3. The Business Community, Policy-makers, and Tax Reform (1977–2004)
Emilio Albi

4. 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 Cos

5. Personal Income Taxation: The Cornerstone of the Tax System in a Democracy
Desiderio Romero Jordán and José Félix Sanz-Sanz

6. The Evolving Role of the Corporate Income Tax
Raquel Paredes Gómez

7. Personal Wealth Taxes: The Inheritance and Gift Taxes and the Net Wealth Tax
Laura de Pablos Escobar

8. The Reform of Indirect Taxation: VAT and Excies
José Sánchez Maldonado and J. Salvador Gómez Sala

9. Social Protection and Social Security Contributions in Spain
Ignacio Zubiri

10. Environmental Taxes in Spain: A Missed Opportunity
Alberto Gago, Xavier Labandeira, Fidel Picos and Miguel Rodríguez

11. Regional Governments: Vertical Imbalances and Revenue Assignments
Julio López Laborda and Carlos Monasterio Escudero

12. Financing Local Governments: The Spanish Experience
Francisco Pedraja-Chaparro, Javier Salinas-Jiménez and Javier Suárez-Pandiello

13. The Reform of the Tax Administration in Spain
Jorge Onrubia

14. The Spanish Tax Reform: Overview and Lessons
Jorge Martinez-Vazquez

Index