Winners and Losers

Sara Torregrosa-Hetland

Chapter Chapter 5 in The Spanish Fiscal Transition, 2021, pp 117-151 from Palgrave Macmillan

Abstract: Abstract This chapter presents an analysis of the distributive effects of the Spanish fiscal system, with a focus on taxes. It makes a thorough discussion of the measurement of progressivity and redistribution, and its challenges. It then shows the evolution of the Spanish fiscal system through three benchmarks in 1970, 1982, and 1990, which correspond to the situation before the reform, after its first phase (reform of direct taxation), and after completion (reform of indirect taxation). Through the reforms, regressivity decreased but was not completely eradicated, ultimately limiting redistribution in the tax-and-transfer system as a whole, which resulted relatively low in comparison with other Western countries.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palscp:978-3-030-79541-2_5

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DOI: 10.1007/978-3-030-79541-2_5

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