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Intro -- Acknowledgements -- Contents -- List of Figures -- List of Tables -- 1 Introduction -- 1.1 A Belated Transition -- 1.2 Taxation, Inequality, and Democratisation -- 1.3 A Brief History of Modern Tax Systems in the West -- References -- 2 The Fiscal System of Late Francoism -- 2.1 The Long Life of Liberal Taxation -- 2.2 Stabilisation, Growth, and a "Missed Opportunity" -- 2.3 The Early Seventies: Attempts at Reform -- References -- 3 Why the Reform Was Necessary -- 3.1 The Level of Taxation and Spending -- 3.2 The Distribution of the Tax Burden -- 3.3 Demands for Decentralisation -- References -- 4 The Political Economy of the Fiscal Transition -- 4.1 Political Transition, Political Parties, and the Electoral System -- 4.2 A Changing Economic Context -- 4.3 The Reform Process: Party Stances in Parliament -- The Law for Urgent Fiscal Reform Measures -- The Taxation of Income, from Individuals and Corporations -- Derailed Reform: The Taxation of Wealth -- Value Added Tax -- Social Security Reform -- 4.4 Pressure Groups -- References -- 5 Winners and Losers -- 5.1 How to Measure Progressivity -- 5.2 Who Paid the Taxes? -- 5.3 Who Received the Benefits? -- References -- 6 Bypassing the Progressive Income Tax -- 6.1 The Pillars of Compliance: Coercion, Consent… and Information -- 6.2 The Struggle for Generality in Spanish Income Taxation -- 6.3 Evasion and Inequality After the Tax Reform -- References -- 7 An Assessment of the Tax Reform -- 7.1 Modernisation and Convergence -- 7.2 Fiscal Federalism and Its Discontents -- 7.3 Public Opinion and Legitimacy -- 7.4 Inequality: Unresolved Business? -- References -- 8 Conclusions: The Spanish Fiscal Transition and Beyond -- 8.1 Looking Forward -- 8.2 Fiscal Transitions in the Late twentieth Century -- References -- Index.