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The Tax Treatment of Savings in Spain facing the Liberalization of Capital Movements and Monetary Integration in Europe

In: Tax Harmonization and Financial Liberalization in Europe

Author

Listed:
  • M. A. Lasheras
  • M. A. Monés

Abstract

One of the variables that explain the high rates of unemployment during the last decade in Spain is that of the low level of capital stock resulting from the long recession experienced between 1975 and 1985.1 Therefore, in order to bring about a reduction of unemployment at an annual rate of 1 per cent up to 1992, gross capital formation in Spain would have to increase at a real rate of around 8 per cent.2

Suggested Citation

  • M. A. Lasheras & M. A. Monés, 1992. "The Tax Treatment of Savings in Spain facing the Liberalization of Capital Movements and Monetary Integration in Europe," Palgrave Macmillan Books, in: Georg Winckler (ed.), Tax Harmonization and Financial Liberalization in Europe, chapter 16, pages 208-224, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-22008-3_16
    DOI: 10.1007/978-1-349-22008-3_16
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