| Popis: |
This chapter reviews the tax reforms of the Spanish transition from several points of view. It first discusses modernisation and convergence with Western Europe, including aspects of sufficiency and flexibility. It then goes through the progress and discussions around fiscal federalism in Spain. It presents evidence on the improvement of tax morale and the legitimacy of the tax system, even if public opinion is still critical about fairness aspects. Finally, it shows that the tax-and-transfer system was ultimately unable to reduce inequality in disposable income through the initial decades of democracy, contrary to what was previously thought. |
