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Political transition and fiscal transition in Spain

Torregrosa Hetland, Sara LU (2015) XVIIth World Economic History Congress, 2015
Abstract
After the tax reform undertaken in Spain between 1977 and 1986, the practical results in terms of progressivity and redistribution were not outstanding. Inequality did not significantly decrease after the transition to democracy, as political economy literature would suggest. In recent times, the system has shown its incapacity to sustain European-level welfare services. But why?

This paper analyses the main contenders which might explain the issue: ideologies and the decision-making institutions. Perhaps the general citizen – or the decisive voter – was not so keen on redistribution. Alternatively, the political system may not translate effectively the public stances onto policies. Some of these elements were significantly... (More)
After the tax reform undertaken in Spain between 1977 and 1986, the practical results in terms of progressivity and redistribution were not outstanding. Inequality did not significantly decrease after the transition to democracy, as political economy literature would suggest. In recent times, the system has shown its incapacity to sustain European-level welfare services. But why?

This paper analyses the main contenders which might explain the issue: ideologies and the decision-making institutions. Perhaps the general citizen – or the decisive voter – was not so keen on redistribution. Alternatively, the political system may not translate effectively the public stances onto policies. Some of these elements were significantly modified during the political transition. Others were affected by international developments, such as the general change of emphasis from equity to efficiency in tax system design, and the higher capacity of capital to escape from taxation, by means of mobility. (Less)
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author
organization
publishing date
type
Contribution to conference
publication status
unpublished
subject
keywords
redistribution, tax reform, Public policy
pages
42 pages
conference name
XVIIth World Economic History Congress, 2015
DOI
10.13140/RG.2.1.2382.5368
language
English
LU publication?
yes
id
5981bee0-5645-4811-841e-d53cf462af39
date added to LUP
2016-11-08 20:43:41
date last changed
2016-11-15 09:33:29
@misc{5981bee0-5645-4811-841e-d53cf462af39,
  abstract     = {After the tax reform undertaken in Spain between 1977 and 1986, the practical results in terms of progressivity and redistribution were not outstanding. Inequality did not significantly decrease after the transition to democracy, as political economy literature would suggest. In recent times, the system has shown its incapacity to sustain European-level welfare services. But why?<br/><br/>This paper analyses the main contenders which might explain the issue: ideologies and the decision-making institutions. Perhaps the general citizen – or the decisive voter – was not so keen on redistribution. Alternatively, the political system may not translate effectively the public stances onto policies. Some of these elements were significantly modified during the political transition. Others were affected by international developments, such as the general change of emphasis from equity to efficiency in tax system design, and the higher capacity of capital to escape from taxation, by means of mobility.},
  author       = {Torregrosa Hetland, Sara},
  keyword      = {redistribution,tax reform,Public policy},
  language     = {eng},
  pages        = {42},
  title        = {Political transition and fiscal transition in Spain},
  url          = {http://dx.doi.org/10.13140/RG.2.1.2382.5368},
  year         = {2015},
}