The Reform of Indirect Taxation in Spain: VAT and Excise
In this chapter we analyze the reform and evolution of consumption taxes in Spain over recent decades, paying particular attention to the new developments stemming from the introduction of the VAT in 1986 and the modifications carried out to excise taxes in order to bring the Spanish tax system into line with European Community legislation. In the second section we proceed to review the situation of consumption taxation in Spain in the years previous to the democracy’s fiscal reform. The third section deals with a basic description of the before-mentioned reform and includes an analysis of its main economic. It ends with the consideration of the role of indirect taxation in the financing of the territorial governments. The fourth section describes the evoluation of the consumption taxation pattern in Spain in relation to other OECD countries, beginning in the year 1965. The fifth section analyzes the process of fiscal harmonization of the VAT and of excise taxes in the European Union. The incidence of indirect taxation in Spain is studied in the sixth section from a personal and territorial perspective, given the implications of this last one in the finance of regional and local governments (Comunidades Autónomas y Corporaciones Locales). In seventh section, we consider the main pending issues as well as a variety of future reform options. The last section of the paper offers some concluding thoughts.
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| Length: | 110 pages |
| Date of creation: | 01 Jan 2006 |
| Handle: | RePEc:ays:ispwps:paper0607 |
| Contact details of provider: | Phone: 404-413-0235 Fax: 404-413-0244 Web page: http://aysps.gsu.edu/isp/index.html
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References listed on IDEAS
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- David Carey & Harry Tchilinguirian, 2000. "Average Effective Tax Rates on Capital, Labour and Consumption," OECD Economics Department Working Papers 258, OECD Publishing.
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- Isabelle Joumard & Aristomène Varoudakis, 2000. "Options for Reforming the Spanish Tax System," OECD Economics Department Working Papers 249, OECD Publishing.
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- Jose Felix Izquierdo & Angel Melguizo & David Taguas, 2001. "Imposicion y precios de consumo," Working Papers 0101, BBVA Bank, Economic Research Department.
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- Creedy, J, 1997. "Marginal Indirect Tax Reform in Australia," Department of Economics - Working Papers Series 568, The University of Melbourne.
- Richard Bird & Pierre Gendron, 1998. "Dual VATs and Cross-Border Trade: Two Problems, One Solution?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 5(3), pages 429-442, July.
- John Creedy, 1998. "Are Consumption Taxes Regressive?," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 31(2), pages 107-116.
- Michael Keen, 2000. "VIVAT, CVAT and All That; New Forms of Value-Added Tax for Federal Systems," IMF Working Papers 00/83, International Monetary Fund.
- Harry Huizinga, 2002. "A European VAT on financial services?," Economic Policy, CEPR;CES;MSH, vol. 17(35), pages 497-534, October. Full references (including those not matched with items on IDEAS)
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