Why the Reform Was Necessary

Sara Torregrosa-Hetland

Chapter Chapter 3 in The Spanish Fiscal Transition, 2021, pp 57-82 from Palgrave Macmillan

Abstract: Abstract This chapter explains the factors that led to widespread dissatisfaction with the Spanish tax system in the late Francoist period, and the demand for alternatives. It is based on historical surveys, media, and archival sources, and structured in three aspects: the level of taxation and spending, the distribution of the tax burden, and the centralised character of tax collection. A quite broad consensus emerged that higher spending was necessary (particularly on welfare, including education) and a more progressive distribution of the tax burden was desirable. Many supported as well some degree of fiscal decentralisation. These three aspects of public opinion were given at least partial satisfaction with the tax reform of the transition to democracy.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palscp:978-3-030-79541-2_3

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DOI: 10.1007/978-3-030-79541-2_3

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