The Fiscal System of Late Francoism

Sara Torregrosa-Hetland

Chapter Chapter 2 in The Spanish Fiscal Transition, 2021, pp 27-55 from Palgrave Macmillan

Abstract: Abstract This chapter describes the main features of the tax system in place before the reform of the Spanish Transition. It briefly shows the evolution since the mid-nineteenth century, when the liberal tax system was introduced, and puts more focus on changes and persistence during Francoism, particularly after 1957. The guiding line in the chapter is how taxation was low, complex, and regressive, and rested on very weak assessments of economic capacity; therefore, some specific attention is given to the development of the precedents to the modern income tax. The chapter concludes with a discussion of the attempts at reform that emerged in the early 1970s.

Date: 2021
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pal:palscp:978-3-030-79541-2_2

Ordering information: This item can be ordered from
http://www.palgrave.com/9783030795412

DOI: 10.1007/978-3-030-79541-2_2

Access Statistics for this chapter

More chapters in Palgrave Studies in Economic History from Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().