Book review: Fiscal reform in Spain: Accomplishments and challenges
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Abstract: This well written and extensive book is a collection of twelve papers written by different author(s). There is an introduction written by the editors and a useful “wrap-up” final section where one of the editors, Jorge Martinez-Vazquet reflects on the lessons that can be learnt from Spanish Tax Reform, making fourteen sections in total. The book covers four main areas: the political economy of tax reform in Spain, an in-depth review of various aspects of the Spanish tax system; the interaction of tax reform and the Spanish fiscal system changes over the last 30 years; and the modernisation of the tax administration system in Spain.
Author
profile:
Ann
HANSFORD
Associate Professor, Bournemouth University, UK.
Current at 8 May 2008
