Did democracy bring redistribution? Insights from the Spanish tax system, 1960-90

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...

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Detalles Bibliográficos
Autor: Torregrosa Hetland, Sara
Tipo de recurso: artículo
Estado:Versión aceptada para publicación
Fecha de publicación:2015
País:España
Institución:Universidad Pública de Navarra
Repositorio:Academica-e. Repositorio Institucional de la Universidad Pública de Navarra
OAI Identifier:oai:academica-e.unavarra.es:2454/47394
Acceso en línea:https://hdl.handle.net/2454/47394
Access Level:acceso abierto
Palabra clave:Tax system
Progressivity
Redistribution
Income inequality
Democratization
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spelling Did democracy bring redistribution? Insights from the Spanish tax system, 1960-90Torregrosa Hetland, SaraTax systemProgressivityRedistributionIncome inequalityDemocratizationThe 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.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.Oxford University PressEconomíaEkonomiaInstitute for Advanced Research in Business and Economics - INARBE2015info:eu-repo/semantics/articleinfo:eu-repo/semantics/acceptedVersionapplication/pdfhttps://hdl.handle.net/2454/47394reponame:Academica-e. Repositorio Institucional de la Universidad Pública de Navarrainstname:Universidad Pública de NavarraInglésinfo:eu-repo/grantAgreement/MINECO//ECO2012-39169-C03-03© The Author 2015. Published by Oxford University Press on behalf of the European Historical Economics Society. All rights reserved. For permissions, please e-mail: journals.permissions@oup.cominfo:eu-repo/semantics/openAccessoai:academica-e.unavarra.es:2454/473942026-06-17T12:41:47Z
dc.title.none.fl_str_mv Did democracy bring redistribution? Insights from the Spanish tax system, 1960-90
title Did democracy bring redistribution? Insights from the Spanish tax system, 1960-90
spellingShingle Did democracy bring redistribution? Insights from the Spanish tax system, 1960-90
Torregrosa Hetland, Sara
Tax system
Progressivity
Redistribution
Income inequality
Democratization
title_short Did democracy bring redistribution? Insights from the Spanish tax system, 1960-90
title_full Did democracy bring redistribution? Insights from the Spanish tax system, 1960-90
title_fullStr Did democracy bring redistribution? Insights from the Spanish tax system, 1960-90
title_full_unstemmed Did democracy bring redistribution? Insights from the Spanish tax system, 1960-90
title_sort Did democracy bring redistribution? Insights from the Spanish tax system, 1960-90
dc.creator.none.fl_str_mv Torregrosa Hetland, Sara
author Torregrosa Hetland, Sara
author_facet Torregrosa Hetland, Sara
author_role author
dc.contributor.none.fl_str_mv Economía
Ekonomia
Institute for Advanced Research in Business and Economics - INARBE
dc.subject.none.fl_str_mv Tax system
Progressivity
Redistribution
Income inequality
Democratization
topic Tax system
Progressivity
Redistribution
Income inequality
Democratization
description 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.
publishDate 2015
dc.date.none.fl_str_mv 2015
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/acceptedVersion
format article
status_str acceptedVersion
dc.identifier.none.fl_str_mv https://hdl.handle.net/2454/47394
url https://hdl.handle.net/2454/47394
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
dc.relation.none.fl_str_mv info:eu-repo/grantAgreement/MINECO//ECO2012-39169-C03-03
dc.rights.none.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Oxford University Press
publisher.none.fl_str_mv Oxford University Press
dc.source.none.fl_str_mv reponame:Academica-e. Repositorio Institucional de la Universidad Pública de Navarra
instname:Universidad Pública de Navarra
instname_str Universidad Pública de Navarra
reponame_str Academica-e. Repositorio Institucional de la Universidad Pública de Navarra
collection Academica-e. Repositorio Institucional de la Universidad Pública de Navarra
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