Introduction

Sara Torregrosa-Hetland

Chapter Chapter 1 in The Spanish Fiscal Transition, 2021, pp 1-25 from Palgrave Macmillan

Abstract: Abstract This chapter introduces the tax reform of 1977–1986 and places it in the broader context of the transition to democracy in Spain. It argues that the case study presented in the book may illustrate a broader experience of fiscal change in third-wave democracies. Indeed, theories have often framed democratisation as the result of distributive conflict, thus expecting some degree of equalisation as a result, but this has not always been found empirically. The chapter closes with a brief history of modern tax systems in the West, from the point of view of changing fiscal contracts and redistribution, and pointing at when important differences emerged between Spain and other countries.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palscp:978-3-030-79541-2_1

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DOI: 10.1007/978-3-030-79541-2_1

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