Personal Income Taxation: The Cornerstone of the Tax System in Democratic Spain

Desiderio Romero-Jordan () and José Félix Sanz
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José Félix Sanz: Universidad Complutense de Madrid

International Center for Public Policy Working Paper Series, at AYSPS, GSU from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University

Abstract: The aim of this chapter is to explain the most significant events during the lifetime of the personal income tax (PIT) which, since its introduction, has become the form of taxation most widely known by Spanish taxpayers. We will therefore describe its historical origins, analyze its significance within the Spanish tax framework and offer a statistical evaluation of the tax since it came into force. We will also review the three most significant processes of reform since 1978. The first was in 1991 under the Socialist government of Felipe González; the other two were carried out in 1998 and 2002 by José María Aznar's Partido Popular government.

Keywords: Personal Income Taxation; Tax System; Spain; Tax Reform (search for similar items in EconPapers)
Pages: 60 pages
Date: 2006-06-01
New Economics Papers: this item is included in nep-acc, nep-pbe and nep-pub
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Persistent link: https://EconPapers.repec.org/RePEc:ays:ispwps:paper0604

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