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Tax system and reforms in Europe: Spain

  • Davide Tondani

    (Università di Parma, Dipartimento di Diritto, Economia e Finanza Internazionale)

This paper aims at discussing the main features of Spain’s tax system, its recent reforms and those underway. The current state of the main taxes, their future reforms are studied starting from 1975, when Spain shifted to democracy. Direct taxes, indirect taxes and social security contributions are compared with the European average, trying to focus on the major changes from 1975 to 1999. The structure of the main taxes is surveyed, showing the recent reforms and the differences with the previous system. The analysis goes on observing the evolution of the tax burden from 1975 to 1997, looking at progressivity of the tax system, at the redistributive implications. Moreover, in this paper we analyse the process of fiscal decentralisation and the tax wedge in corporate and labour taxation. Finally, after a brief overview of the macroeconomic and budget framework, the paper assesses the fiscal reforms that have taken place during 1990s. The aim of these reforms was a more neutrality of the tax system and a reduction of disincentives to labour force participation, in tandem with an offset increase in VAT rates. Actually, the main tax reforms guidelines are a further reducing of the tax burden on labour, a promotion of tax neutrality across saving instruments and corporate tax regimes, and an improvement of decentralisation.

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File URL: http://128.118.178.162/eps/pe/papers/0511/0511003.pdf
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Paper provided by EconWPA in its series Public Economics with number 0511003.

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Length: 32 pages
Date of creation: 03 Nov 2005
Date of revision:
Handle: RePEc:wpa:wuwppe:0511003
Note: Type of Document - pdf; pages: 32. Paper later published in the book “Tax system and tax reform in Europe”, by Paola Profeta e Luigi Bernardi (editors), Routledge, London, 2003.
Contact details of provider: Web page: http://128.118.178.162

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  1. Giacomo Boesso & Achille Vernizzi, 2000. "Carichi di famiglia nell'Imposta sui Redditi delle Persone Fisiche in Italia e in Europa: alcune proposte per l'Italia," Departmental Working Papers 2000-12, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano.
  2. Aronson, J Richard & Johnson, Paul & Lambert, Peter J, 1994. "Redistributive Effects and Unequal Income Tax Treatment," Economic Journal, Royal Economic Society, vol. 104(423), pages 262-70, March.
  3. Isabelle Joumard, 2002. "Tax systems in European Union countries," OECD Economic Studies, OECD Publishing, vol. 2002(1), pages 91-151.
  4. Wagstaff, Adam & van Doorslaer, Eddy & van der Burg, Hattem & Calonge, Samuel & Christiansen, Terkel & Citoni, Guido & Gerdtham, Ulf-G. & Gerfin, Michael & Gross, Lorna & Hakinnen, Unto, 1999. "Redistributive effect, progressivity and differential tax treatment: Personal income taxes in twelve OECD countries," Journal of Public Economics, Elsevier, vol. 72(1), pages 73-98, April.
  5. Willi Leibfritz & John Thornton & Alexandra Bibbee, 1997. "Taxation and Economic Performance," OECD Economics Department Working Papers 176, OECD Publishing.
  6. Isabelle Joumard & Aristomène Varoudakis, 2000. "Options for Reforming the Spanish Tax System," OECD Economics Department Working Papers 249, OECD Publishing.
  7. Javier Suarez Pandiello, 1999. "Fiscal federalism in Spain. The decentralisation: an unfinished work," Económica, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, vol. 0(3), pages 7-39.
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