The Evolving Role of the Corporate Income Tax in Spain

Raquel Paredes Gómez ()
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Raquel Paredes Gómez: 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 analyze the structure and performance of the Corporate Income Tax in Spain over the last 25 years. We will study the reasons, principles and objectives of the reforms undertaken and will examine the context of these amendments through the evolution of the basic components of the tax. . Besides, we will study the performance of the CIT from a revenue viewpoint and we will describe the principal results of the empirical studies that analyze the neutrality and competitiveness of the Spanish CIT. Finally, we will discuss some aspects of the reform which are still pending.

Keywords: Corporate Income Tax; Spain; tax reform. Spnish CIT (search for similar items in EconPapers)
Pages: 46 pages
Date: 2006-01-01
New Economics Papers: this item is included in nep-acc, nep-fin, nep-pbe and nep-pub
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Persistent link: https://EconPapers.repec.org/RePEc:ays:ispwps:paper0605

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