Did democracy bring redistribution? Insights from the Spanish tax system, 1960-90
(2015) In European Review of Economic History 19(3). p.294-315- Abstract
The relationship between democracy, inequality, and redistribution has inspired extensive research, but consensus is still elusive. In order to contribute to this discussion, the author analyzes the Spanish case, where transition to democracy was accompanied by a comprehensive tax reform, aiming at increasing progressivity and revenue. But how effectively did it change the distribution of the tax burden? Was there a fiscal revolution? The results show that persistent regressivity (albeit decreasing) exacerbated income inequality, failing to attain convergence with more developed countries. The joint effect of the fiscal system, however, was slightly positive due to progressive social spending.
Please use this url to cite or link to this publication:
https://lup.lub.lu.se/record/00580044-dbab-42c2-8a07-1a99f6f75013
- author
- Torregrosa Hetland, Sara LU
- publishing date
- 2015-08-01
- type
- Contribution to journal
- publication status
- published
- subject
- in
- European Review of Economic History
- volume
- 19
- issue
- 3
- pages
- 22 pages
- publisher
- Oxford University Press
- external identifiers
-
- scopus:84939626543
- ISSN
- 1361-4916
- DOI
- 10.1093/ereh/hev006
- language
- English
- LU publication?
- no
- id
- 00580044-dbab-42c2-8a07-1a99f6f75013
- date added to LUP
- 2016-05-26 18:13:02
- date last changed
- 2022-01-30 03:48:33
@article{00580044-dbab-42c2-8a07-1a99f6f75013,
abstract = {{<p>The relationship between democracy, inequality, and redistribution has inspired extensive research, but consensus is still elusive. In order to contribute to this discussion, the author analyzes the Spanish case, where transition to democracy was accompanied by a comprehensive tax reform, aiming at increasing progressivity and revenue. But how effectively did it change the distribution of the tax burden? Was there a fiscal revolution? The results show that persistent regressivity (albeit decreasing) exacerbated income inequality, failing to attain convergence with more developed countries. The joint effect of the fiscal system, however, was slightly positive due to progressive social spending.</p>}},
author = {{Torregrosa Hetland, Sara}},
issn = {{1361-4916}},
language = {{eng}},
month = {{08}},
number = {{3}},
pages = {{294--315}},
publisher = {{Oxford University Press}},
series = {{European Review of Economic History}},
title = {{Did democracy bring redistribution? Insights from the Spanish tax system, 1960-90}},
url = {{http://dx.doi.org/10.1093/ereh/hev006}},
doi = {{10.1093/ereh/hev006}},
volume = {{19}},
year = {{2015}},
}