The Spanish Fiscal Transition

This book provides an analysis of the process and outcomes of the tax reform, with a focus on progressivity, redistribution, and inequality.

The Spanish Fiscal Transition

This book provides an analysis of the process and outcomes of the tax reform, with a focus on progressivity, redistribution, and inequality. Between 1977 and 1986, Spain underwent a comprehensive tax reform which shaped its fiscal system until today. It was made in connection with the transition to democracy and indeed was understood as a fundamental part of the political change. The book situates the reform both within Spanish history and international trends in tax systems and connects it to the expansion of the welfare state and regional decentralization in Spain. The analysis reveals that the tax system failed to attain progressivity, and significant levels of fraud had a noticeable impact on inequality. Because of this, fiscal redistribution remained limited. In the new political economy of the second globalization, late democratic and fiscal transitioners were unable to emulate the path of the welfare state forerunners.

Tax System and Redistribution the Spanish Fiscal Transition 1960 1990

To some extent, this story might also fit other countries in the European periphery, adding a new category to the international discussion on regressive taxation and welfare state development.

Tax System and Redistribution  the Spanish Fiscal Transition  1960 1990

This thesis analyses the Spanish tax system between 1960 and 1990, with special attention to the developments in progressivity, redistribution and inequality. It addresses the reforms that took place during the transition to democracy, providing a quantitative joint assessment which was missing in the literature. Because of the long dictatorship suffered by the country between 1936/39 and 1976, Spain was a laggard in abandoning the traditional liberal forms of taxation in favour of 20th century tax ideas. Taxes were low, regressive and inefficient during these decades, and the welfare state seeds were kept underdeveloped. During the sixties, public finance scholars envisaged the introduction of the 'European' model, but such a reform could not make it through under Francoism. As democracy returned, the new government soon passed several tax measures which meant to make the system progressive, efficient and able to raise higher revenue. This would bring the country into convergence with its European neighbours, allowing integration in the European Economic Community and the development of a modern welfare state. The main milestones were the introduction of a personal income tax (1979) and a value added tax (1986). But, during the following decades, social contributions kept being the single most important public revenue source, and high tax evasion persisted as one of the main unresolved problems signalled by experts. These elements sustain the initial hypothesis of a proportional or still regressive tax system after the reforms — which would contradict simple political economy models in the literature, were democratization redistributes political and economic power. Our guiding research questions thus are: Did the tax system become (more) progressive? Did it reduce income inequality in the country? And what was the evolution of tax evasion and its incidence on different income levels? The empirical work is mainly based on Household Budget Surveys, tax revenue data and statistics of tax burden distribution, which are critically treated and adjusted. Methodological innovations include a proposal for correction of biases in household survey data and an addition to Feldman and Slemrod (2007)'s method for estimating fraud in different income sources, by introducing a correction for sample selection. The calculations of the distribution of the tax burden underline the joint consideration of total taxation, including consumption taxes, which are often neglected in related work. The main results of the thesis are a considerable persistence in inequality levels (contrary to theoretical expectations and the conclusions of previous literature), the negative impact of taxation on the income distribution still after the reforms (while funding progressive social expenditure), and the severe and regressive incidence of tax evasion and base voidening in the personal income tax. The levels of tax-and-transfer redistribution attained in Spain throughout this period did not converge to those of other western countries. The author's interpretation concludes that demands for progressive taxation were constrained by both domestic political institutions –with a bias for representation of center-right interests–, and a new international political economy. The combination of sluggish growth, economic openness and neo-liberal theory made progressive taxes harder to defend and implement. This, in turn, limited the state's redistributive capacity. To some extent, this story might also fit other countries in the European periphery, adding a new category to the international discussion on regressive taxation and welfare state development. Welfare state laggards initially resorted to similar strategies to those used earlier by the leaders. But lower revenue from personal taxes, higher levels of inequality, and slow growth impeded the establishment of highly redistributive tax-and-transfer systems.

The Spanish Fiscal Transition

The same applied to the fiscal transition: it set down the roots of a modern tax system that worked towards the reduction of inequalities. More recently, however, the political transition has faced increased criticism, with questions ...

The Spanish Fiscal Transition

This book provides an analysis of the process and outcomes of the tax reform, with a focus on progressivity, redistribution, and inequality. Between 1977 and 1986, Spain underwent a comprehensive tax reform which shaped its fiscal system until today. It was made in connection with the transition to democracy and indeed was understood as a fundamental part of the political change. The book situates the reform both within Spanish history and international trends in tax systems and connects it to the expansion of the welfare state and regional decentralization in Spain. The analysis reveals that the tax system failed to attain progressivity, and significant levels of fraud had a noticeable impact on inequality. Because of this, fiscal redistribution remained limited. In the new political economy of the second globalization, late democratic and fiscal transitioners were unable to emulate the path of the welfare state forerunners.

Spain s Second Transition

by the Maastricht Treaty imposed significant budgetary restraints on Spain's fiscal policies and the leading political parties ferociously pursued fiscal consolidation under the growing consensus that lax monetary policies hadplayed ...

Spain s  Second Transition

Few would have imagined the developments and the extent of reforms that occurred under Spanish Prime Minister José Luis Rodríguez Zapatero between 2004 and 2008. Under Zapatero, Spain rapidly withdrew Spanish troops from Iraq, held a very public political debate on the Spanish Civil War and the Franco dictatorship, passed very progressive social legislation that included gay marriage and adoption as well as a sweeping gender equality act, and expanded autonomy in six of Spain’s 17 regions. It has become quite common to refer to some or all of these developments as a ‘second transition’ that alters or revisits policies, institutional arrangements and political strategies that were established during Spain’s transition to democracy. This book analyzes the patterns of continuity and change and provides a nuanced, critical evaluation of the concept of a ‘second transition’. Three broad questions are addressed. First, to what degree do the developments under Zapatero’s Socialist government represent a departure from prior patterns of Spanish politics? Second, what accounts for the continuities and departures? Finally, the project begins to assess the implications of these developments. Are there lasting effects, for example, on political participation, electoral alignments, interparty and inter-regional relations more broadly? This book was published as a special issue of South European Society & Politics.

Transition Taxation and the State

This book will prove detailed and enlightening reading for all those concerned with tax administration in transition countries from both economic and political perspectives.

Transition  Taxation and the State

In economic terms three of the most important and controversial issues of our times are transition, taxation and the role of the state. This book examines the core associated problems of tax payment and collection in the context of transition from a centrally planned economy to a market economy and the persistence of the 'soft budget' constraint. While differences between the experiences of transition states vary, the attitude of the state towards the control of the tax discipline, its efficiency and vulnerability to corruption is shown to be a key issue, in particular when political constraints are often more pressing than tax design or economic constraints. This book will prove detailed and enlightening reading for all those concerned with tax administration in transition countries from both economic and political perspectives.

Comparing Fiscal Federalism

For a critical view of the fiscal asymmetry resulting from the foral system, see T. Garcia-Milà and T.J. McGuire, “Fiscal Decentralization in Spain: An Asymmetric Transition to Democracy”, in Bird and Ebel, ...

Comparing Fiscal Federalism

Comparing Fiscal Federalism investigates intergovernmental financial relations and the current allocation of financial and fiscal powers in compound states from a comparative and interdisciplinary perspective. Theoretical approaches and case studies provide a comprehensive analysis of recent developments and emerging trends.

Combined Statement of Receipts Expenditures and Balances of the United States Government

Bureau of Government Financial Operations ... Archives Gift Fund : Fiscal Year 1976 ... Transition Quarter . ... 6,546,34 -2,687.49 48M3500 Cabinet Comittee on Opportunities for Spanish Speaking People : Fiscal Year 1976 . Transition ...

Combined Statement of Receipts  Expenditures and Balances of the United States Government


Combined Statement of Receipts Expenditures and Balances of the United States Government

Transition Quarter . ... Preparedness Activities : Salaries and Expenses , Federal Preparedness Agency : Fiscal Year 1976 ... Transition Quarter . ... Cabinet Committee on Opportunities for Spanish - Speaking People : Fiscal Year 1976 .

Combined Statement of Receipts  Expenditures and Balances of the United States Government


Spain s Transition To Democracy

"La alternativa defensor del pueblo—Ministerio Fiscal en la garantia jurisdiccional de derechos fundamentales and libertades publicas en Espafta." International Review of Administrative Science, XLVI, No. 1, 1980, 48-60.

Spain s Transition To Democracy

After the death of longtime dictator Generalissimo Franco in 1975, King Juan Carlos acted decisively to institute a dramatic change in Spanish politics. By appointing an unknown Christian democrat, Adolfo Suarez, as prime minister, the king paved the way for the transformation of Spain from an authoritarian regime to a liberal democracy. Central to this singular transition was the formulation of the new Spanish constitution, an unusual process of political give and take. Dr. Bonime-Blanc examines the evolutionary phases of the constitution-making process, describing the conflicts, maneuvers, and compromises of the principal political players involved. Analyzing the negotiations and their constitutional results, she pinpoints the factors that make a successful transition to democracy possible. In her closing chapter, the author illustrates the lessons of the Spanish case and their practical implications for future transitions to democracy.

Europe Today

Yet all this came to a halt when the global financial crisis hit Spain in 2008. As a result, Spain is suffering one of the worst crises since the 1940s. Following the transition to democracy and the country's European integration, ...

Europe Today

Now in its fifth edition, Europe Today presents unrivaled coverage of developments in major European countries and across the region. Thoroughly revised and updated—with a new introduction and an added chapter on Spain—this is the only work that offers a sustained and unified set of both country case studies and thematic chapters on the European Union. Written by leading scholars from Europe and North America, the book offers a range of perspectives on the process of European integration, the evolution of economic performance, the spread of judicial authority, and the reaction to multiculturalism and immigration. Highlighting the impact of the global economic crisis and the struggle to assert Europe’s voice more widely, the contributors provide a cosmopolitan and pragmatic assessment of what Europeans have accomplished and what challenges they continue to face. Each chapter builds on a foundation of basic political information and explanation to develop distinctive and thought-provoking contributions to current debates. A book that informs but also engages, this comprehensive text will lead readers toward a coherent and informed view of Europe today. Contributions by: Gianfranco Baldini, Simon Duke, Eric S. Einhorn, Gregory W. Fuller, Gabriel Goodliffe, Roberta Haar, Jonathan Hopkin, Erik Jones, R. Daniel Kelemen, Serhiy Kudelia, Benedicta Marzinotto, Jonathon W. Moses, Bruce Parrott, Sebastián Royo, Kate Alexander Shaw, Ben Stanley, Ronald Tiersky, John Van Oudenaren, and Helga A. Welsh

Democracy in Modern Spain

Thus , it is conventionally argued that the Spanish transition ended with the ratification of Basque and Catalan autonomy ... Enrique Fuentes Quintana , had been two of the principal authors of the tax - reform proposals of 1973.

Democracy in Modern Spain

Based on more than 500 hours of interviews with key political elites (under both the Franco regime and the current democracy), extensive analyses of public opinion and electoral behavior surveys, and other original research, the book sheds important new light on Spain's democractic regime and its key institutions."--BOOK JACKET.

Foreign Assistance and Related Agencies Appropriations for 1977

I have some justification material already which shows a $ 10 million request for Spain for the transition quarter , in addition to $ 7 million for fiscal year 1977. Is that right ? Compared to a $ 3 million fiscal year 1975 program ...

Foreign Assistance and Related Agencies Appropriations for 1977


Annual Report of the Executive Directors for the Fiscal Year

The program included three 12 - week courses on financial programming and policy , five 10 - week courses on ... with the Fiscal Affairs Department ) , and exchange rate policies in developing economies and economics in transition .

Annual Report of the Executive Directors for the Fiscal Year


Three Generations of European Constitutional Courts in Transition to Democracy

One of the main characteristics of the Spanish transition, so successful that it served as a model for a number of countries in ... reducing public spending, restricting credit, increasing fiscal pressure, and introducing a wage freeze.

Three Generations of European Constitutional Courts in Transition to Democracy

A comparative perspective of role played by three generations of European Constitutional Courts in the process of transition to democracy.

Europe and the Financial Crisis

First discussed in 1962, Spanish membership of the EEC had not been a realistic option during the Francoist dictatorship of 1939–75. Afterwards, the transition period had opened up the prospects of joining the EEC.

Europe and the Financial Crisis

The global financial and economic crisis has brought about many effects that are still difficult to interpret univocally. This book studies the consequences of the crisis on Europe by examining the effects on the European institutional setup, governance and architecture and by studying in detail the different member countries.

Is the European Union Capable of Integrating Diverse Models of Capitalism

As a result, the magnitude of the Spanish fiscal adjustment (in relation to GDP) surpassed that of Portugal in 2010–13 (Pina ... reflects the prevalence of public norms that emerged from Portugal's revolutionary transition to democracy, ...

Is the European Union Capable of Integrating Diverse Models of Capitalism

The 2009 European sovereign debt crisis and the EU’s policy response to it have prompted scholars to re-think whether diverse national models of capitalism can thrive within the European Union (EU). Are some national economic systems better suited to adapt to European integration than others, and if so, why? Contributions within this volume provide a qualified yes to these questions raised, concluding that the EU favors export-led growth models while it penalizes and discourages domestic consumption-oriented growth paths, particularly those that are financed by debt-accumulation. The book questions whether the EU is capable of integrating these diverse capitalist regimes. This volume adds a comparative capitalism perspective to EU integration scholarship in order to demonstrate that ever-closer union is not capable of accommodating diversity in national economic institutions. Chapters in this volume provide an innovative framework for understanding what factors related to European integration impede the economic and political integration of diverse European market economies. While recent comparative capitalism literature highlights that European monetary integration has favored export-led growth regimes, contributions in this volume outline that the EU’s prioritization of export-led growth over domestic-demand led growth is present in other facets of integration, including EU accession, financial integration, the free movement of people, fiscal governance and the Europe 2020 growth strategy. The chapters in this book were originally published as a special issue of New Political Economy.

Liberals Politics and Power

Joseph Schumpeter , " The Crisis of the Tax State " In the new republics of America , visions of a fresh ... so vivid at the triumphal moment over Spain , had assumed an easy transition to fiscal affluence and political stability .

Liberals  Politics  and Power

Looking at the Latin American liberal project during the century of postindependence, this collection of original essays draws attention to an underappreciated dilemma confronting liberals: idealistic visions and fiscal restraints. Liberals, Politics, and Power focuses on the inventiveness of nineteenth-century Latin Americans who applied liberal ideology to the founding and maintenance of new states. The impact of liberalism in Latin America, the contributors show, is best understood against the larger backdrop of struggles that pitted regional demands against the pressures of foreign finance, a powerful church against a decentralized state, and aristocratic desire to retain privilege against rising demands for social mobility. Moving beyond the traditional historiographical division between Eurocentric and dependency theories, the essays attempt to account for a uniquely Latin American liberal ideology and politics by exploring the political dynamics of such countries as Mexico, Colombia, Argentina, and Peru. Contributors discuss liberal efforts to build a viable legal order through elections and to implement a means of public finance that could fund the states' operations. Essays that span the entire century address issues such as the emergence of caudillos, the role of artisans, and popular participation in elections in light of fiscal, and other, impediments to progress. In their introduction, Vincent C. Peloso and Barbara A. Tenenbaum provide a hemispheric overview of liberalism that illustrates its similarities across Latin America. By exploring the liberal constitutional and economic order lying beneath apparently dictatorial states, this pathbreaking volume underlines the importance of fiscal policy in the fashioning of state power. Liberals, Politics, and Power serves not only as a guide to the liberal principles and practices that governed state formation in nineteenth-century Latin America but also as a means to evaluate the complex relationship between ideas and practical politics.

Constructing a Fiscal Military State in Eighteenth Century Spain

But Spain's fiscalmilitary state went down a very different path, straying well away from the French example in the end, finally constituting what we might call 'the Spanish system'. The transition process was not fast; nor was it the ...

Constructing a Fiscal Military State in Eighteenth Century Spain

Historically, Spain has often been represented as a financial failure, a state limited by its absolutist monarchy and doomed to fiscal and financial failure without hope of lasting growth. The collapse of the Spanish state at the beginning of the nineteenth century would seem to bear out this view of the limitations of Spain's absolutist state, and this historical school of thought presents the eighteenth century as the last episode in a long history of decline that is directly linked to the failure of the sixteenth-century Spanish imperial absolutist monarchy. This study provides a different perspective, suggesting that in fact during the eighteenth century, Spain's fiscal-military state was reconstructed and grew. It shows how the development of the Spanish fiscal-military state was based on different growth factors to those of the sixteenth and seventeenth centuries; and that with this change, most of the state's structure and its relationship with élites and taxpayers altered irrevocably. In the ceaseless search for solutions, the Spanish state applied a wide range of financial and fiscal policies to expand its empire. The research in this book is inspired by current historical discussions, and provides a new perspective on the historical debate that often compares English 'success' with continental 'failure'.

Federalism Democratization and the Rule of Law in Russia

Asjuan Linz observed with reference to the Spanish transition: 'decisions made during the transition period by a ... “° With each ignored court order, nullified law, withheld tax and subsequent back-room agreement, the unresolved and ...

Federalism  Democratization  and the Rule of Law in Russia

Combining the approaches of three fields of scholarship - political science, law and Russian area- tudies - the author explores the foundations and future of the Russian Federation. Russia's political elite have struggled to build an extraordinarily complex federal system, one that incorporates eighty-nine different units and scores of different ethnic groups, which sometimes harbor long histories of resentment against Russian imperial and Soviet legacies. This book examines the public debates, official documents and political deals that built Russia's federal house on very unsteady foundations, often out of the ideological, conceptual and physical rubble of the ancien régime. One of the major goals of this book is, where appropriate, to bring together the insights of comparative law and comparative politics in the study of the development of Russia's attempts to create - as its constitution states in the very first article - a 'Democratic, federal, rule-of-law state'

Youth Labor in Transition

Indeed, the Spanish labor market was one of the most adversely affected by the recession and the ensuing severe fiscal consolidation efforts, which is why every indicator must be seen in the light of extremely low levels of youth labor ...

Youth Labor in Transition

Exacerbated by the Great Recession, youth transitions to employment and adulthood have become increasingly protracted, precarious, and differentiated by gender, ethnicity, and socioeconomic status. Youth Labor in Transition examines young people's integration into employment, alongside the decisions and consequences of migrating to find work and later returning home. The authors identify key policy challenges for the future related to NEETS, overeducation, self-employment, and ethnic differences in outcomes. This illustrates the need to encompass a wider understanding of youth employment and job insecurity by including an analysis of economic production and how it relates to social reproduction of labor if policy intervention is to be effective. The mapping and extensive analysis in this book are the result of a 3«-year, European Union-funded research project (Strategic Transitions for Youth Labour in Europe, or STYLE; http://www.style-research.eu) coordinated by Jacqueline O'Reilly. With an overall budget of just under 5 million euros and involving 25 research partners; an international advisory network and local advisory boards of employers, unions, and policymakers; and non-governmental organizations from more than 20 European countries, STYLE is one of the largest European Commission-funded research projects to exist on this topic. Consequently, this book will appeal to an array of audiences, including academic and policy researchers in sociology, political science, economics, management studies, and more particular labor market and social policy; policy communities; and bachelor's- and master's-level students in courses on European studies or any of the aforementioned subject areas.