Fiscal Reform in Spain: Accomplishments and Challenges - Couverture rigide

Couverture rigide

ISBN 10 : 1847200796 ISBN 13 : 9781847200792

Editeur : Edward Elgar Publishing Ltd, 2007

Synopsis

This book provides an insightful and in-depth analysis of the fiscal reform process experienced in Spain over the last 30 years.

The authors initially focus on the political economy of tax reform in Spain, and the fact that political and economic bodies were able to form alliances at key junctures during the process in order to push reforms forward. A comprehensive analysis of the main instruments of the Spanish tax system, including the introduction of VAT upon Spain's accession to the European Common Market, is presented. The rapid fiscal decentralisation process that led Spain from being one of the most centralised countries in the world to being one of the least centralised is also discussed, as is the modernisation of the Spanish tax administration system.

Written by a select group of scholars with deep knowledge of the Spanish fiscal system, this book will be of great interest to students, tax policymakers and researchers all over the world and especially in Latin America.

A propos du livre

À propos de l'auteur

Edited by Jorge Martinez-Vazquez, Emeritus Regents Professor of Economics and founding Director, Public Finance Research Cluster and International Center for Public Policy, Georgia State University, Atlanta, US and José Félix Sanz-Sanz, Professor of Public Economics, Universidad Complutense de Madrid, Spain

Détails de l'édition

• Éditeur: Edward Elgar Publishing Ltd
• Date d'édition: 2007
• Langue: anglais
• ISBN 10: 1847200796
• ISBN 13: 9781847200792
• Reliure: Relié
• Nombre de pages: 576
• Éditeur: Martinez-Vazquez Jorge, Sanz-Sanz José F.
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible