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The Business Community, Policy Makers, and Tax Reform in Spain (1977 - 2004)

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Abstract

Over twenty-five years have passed since the original predecessors of today's Personal and Corporate Income Taxes came into force on January 1, 1979 and since the Urgent Measures on Tax Reform were published on November 14, 1977. The latter signaled the start of a major reform process aimed at modernizing Spanish public finance, which continues today. With the perspective of time, this long fiscal reform process contains elements of considerable interest for the analysis of taxation. Personally, so many years of tax reform in Spain places one in an ambivalent position. On the one hand, it is stimulating to study, with the objectives I will soon establish, such an important issue as a country's tax reforms over such a lengthy period. On the other hand, and this is slightly less pleasant, one of the possible comparative advantages I have when considering these matters is age; having been an active witness of the preparation and onset of the 1977-78 tax reform and the large number of changes made since then.

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  • Emilio Albi, 2006. "The Business Community, Policy Makers, and Tax Reform in Spain (1977 - 2004)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0602, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  • Handle: RePEc:ays:ispwps:paper0602
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    File URL: http://icepp.gsu.edu/files/2015/03/ispwp0602.pdf
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    Keywords

    Tax Reform in Spain; Corporate income tax; Spanish public finance; fiscal reform;

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