Did democracy bring redistribution? Insights from the Spanish tax system, 1960-90
Fecha
2015Autor
Versión
Acceso abierto / Sarbide irekia
Tipo
Artículo / Artikulua
Versión
Versión aceptada / Onetsi den bertsioa
Impacto
|
10.1093/ereh/hev006
Resumen
The relationship between democracy, inequality, and redistribution has inspired extensive research, but consensus is still elusive. In order to contribute to this discussion, the author analyzes the Spanish case, where transition to democracy was accompanied by a comprehensive tax reform, aiming at increasing progressivity and revenue. But how effectively did it change the distribution of the tax ...
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The relationship between democracy, inequality, and redistribution has inspired extensive research, but consensus is still elusive. In order to contribute to this discussion, the author analyzes the Spanish case, where transition to democracy was accompanied by a comprehensive tax reform, aiming at increasing progressivity and revenue. But how effectively did it change the distribution of the tax burden? Was there a “fiscal revolution”? The results show that persistent regressivity (albeit decreasing) exacerbated income inequality, failing to attain convergence with more developed countries. The joint effect of the fiscal system, however, was slightly positive due to progressive social spending. [--]
Materias
Tax system,
Progressivity,
Redistribution,
Income inequality,
Democratization
Editor
Oxford University Press
Publicado en
European Review of Economic History 19(3), 2015, 294-315
Departamento
Universidad Pública de Navarra. Departamento de Economía /
Nafarroako Unibertsitate Publikoa. Ekonomia Saila /
Universidad Pública de Navarra/Nafarroako Unibertsitate Publikoa. Institute for Advanced Research in Business and Economics - INARBE
Versión del editor
Entidades Financiadoras
The author acknowledge financial support from the Spanish Ministry of Education's scholarship program Formación del Profesorado Universitario and the Research Project ECO2012-39169-C03-03.