000			03641nam a22004093i 4500
001			EBC6729675
003			MiAaPQ
005			20251020153839.0
007			cr cnu||||||||
008			251020s2021 xx o ||||0 eng d
020			_a9783030795412 _q(electronic bk.)
020			_z9783030795405
040			_aMiAaPQ _beng _cMiAaPQ
100	1		_aTorregrosa Hetland, Sara. _967373
245	1	4	_aThe Spanish Fiscal Transition : _bTax Reform and Inequality in the Late Twentieth Century.
250			_a1st ed.
264		1	_aCham : _bSpringer International Publishing AG, _c2021.
264		4	_c©2021.
300			_a1 online resource (248 pages)
336			_aText _btxt _2rdacontent
337			_aComputermedien _bc _2rdamedia
338			_aOnline Resource _bcr _2rdacarrier
490	1		_aPalgrave Studies in Economic History Series
500			_aE-Book-ProQuest / Fernzugriff nach Registrierung möglich
505	0		_aIntro -- 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.
653			_aIncome distribution-Spain-History-20th century.
653			_aTaxation-Spain-History-20th century.
653			_aFiscal policy-Spain-History-20th century.
655			_aFernzugriff _9230
655		4	_aElectronic books.
776	0	8	_iPrint version: _aTorregrosa Hetland, Sara _tThe Spanish Fiscal Transition _dCham : Springer International Publishing AG,c2021 _z9783030795405
830		0	_aPalgrave Studies in Economic History Series _967374
856	4	0	_uhttps://ebookcentral.proquest.com/lib/maxweberstiftung-ebooks/detail.action?docID=6729675 _zVolltext
942			_cEB
999			_c73051 _d73051