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The Evolving Role of the Corporate Income Tax in Spain

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    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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    File URL: http://icepp.gsu.edu/sites/default/files/documents/icepp/wp/ispwp0605.pdf
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    Bibliographic Info

    Paper 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.

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

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    Web page: http://aysps.gsu.edu/isp/index.html

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

    This paper has been announced in the following NEP Reports:

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    1. Assaf Razin & Joel Slemrod, 1990. "Taxation in the Global Economy," NBER Books, National Bureau of Economic Research, Inc, number razi90-1, May.
    2. David F. Bradford & Don Fullerton, 1981. "Pitfalls in the Construction and Use of Effective Tax Rates," NBER Working Papers 0688, National Bureau of Economic Research, Inc.
    3. Jacob Frenkel & Assaf Razin & Efraim Sadka, 1991. "International Taxation in an Integrated World," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262512149, December.
    4. Alan J. Auerbach, 1982. "Taxation, Corporate Financial Policy and the Cost of Capital," NBER Working Papers 1026, National Bureau of Economic Research, Inc.
    5. Don Fullerton, 1983. "Which Effective Tax Rate?," NBER Working Papers 1123, National Bureau of Economic Research, Inc.
    6. European Commission, 2001. "Company Taxation in the Internal Market," Taxation Studies 0005, Directorate General Taxation and Customs Union, European Commission.
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