The Evolving Role of the Corporate Income Tax in Spain
AbstractThe aim of this chapter is to analyze the structure and performance of the Corporate Income Tax in Spain over the last 25 years. We will study the reasons, principles and objectives of the reforms undertaken and will examine the context of these amendments through the evolution of the basic components of the tax. . Besides, we will study the performance of the CIT from a revenue viewpoint and we will describe the principal results of the empirical studies that analyze the neutrality and competitiveness of the Spanish CIT. Finally, we will discuss some aspects of the reform which are still pending.
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Bibliographic InfoPaper provided by International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University in its series International Center for Public Policy Working Paper Series, at AYSPS, GSU with number paper0605.
Length: 46 pages
Date of creation: 01 Jan 2006
Date of revision:
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Web page: http://aysps.gsu.edu/isp/index.html
Corporate Income Tax; Spain; tax reform. Spnish CIT;
This paper has been announced in the following NEP Reports:
- NEP-ACC-2006-08-19 (Accounting & Auditing)
- NEP-ALL-2006-08-19 (All new papers)
- NEP-PBE-2006-08-19 (Public Economics)
- NEP-PUB-2006-08-19 (Public Finance)
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