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The Evolving Role of the Corporate Income Tax in Spain

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Author Info
Raquel Paredes Gómez () (Universidad Complutense de Madrid)
Abstract

The 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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Paper provided by International Studies Program, Andrew Young School of Policy Studies, Georgia State University in its series International Studies Program Working Paper Series, at AYSPS, GSU with number paper0605.

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Length: 46 pages
Date of creation: 01 Jan 2006
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Handle: RePEc:ays:ispwps:paper0605

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Related research
Keywords: Corporate Income Tax; Spain; tax reform. Spnish CIT;

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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. European Commission, 2001. "Company Taxation in the Internal Market," Taxation Studies 0005, Directorate General Taxation and Customs Union, European Commission. [Downloadable!]
  2. Assaf Razin & Joel Slemrod, 1990. "Taxation in the Global Economy," NBER Books, National Bureau of Economic Research, Inc, number razi90-1, Julio.
  3. David F. Bradford & Don Fullerton, 1982. "Pitfalls in the Construction and Use of Effective Tax Rates," NBER Working Papers 0688, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  4. Don Fullerton, 1984. "Which Effective Tax Rate?," NBER Working Papers 1123, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  5. Auerbach, Alan J, 1983. "Taxation, Corporate Financial Policy and the Cost of Capital," Journal of Economic Literature, American Economic Association, vol. 21(3), pages 905-40, September. [Downloadable!] (restricted)
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