Book release about the Spanish tax reform
Our researcher Sara Torregrosa Hetland has written an excellent book about: The Spanish Fiscal Transition. Tax Reform and Inequality in the Late Twentieth Century
This book provides an analysis of the process and outcomes of the tax reform, with a focus on progressivity, redistribution, and inequality.
Between 1977 and 1986, Spain underwent a comprehensive tax reform which shaped its fiscal system until today. It was made in connection with the transition to democracy and indeed was understood as a fundamental part of the political change.
The book situates the reform both within Spanish history and international trends in tax systems and connects it to the expansion of the welfare state and regional decentralization in Spain.