English, Article, Journal or magazine article edition: Options for Reforming the Spanish Tax System Isabelle Joumard; Aristomène Varoudakis

User activity

Share to:
 
Bookmark: http://trove.nla.gov.au/version/136126
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Options for Reforming the Spanish Tax System
Author
  • Isabelle Joumard
  • Aristomène Varoudakis
Physical Description
  • preprint
Notes
  • The recent tax reforms have improved incentives to work and removed barriers to the internationalisation of Spanish firms, and have helped to make the tax system simpler and more neutral, especially as regards saving. However, the structure of tax wedges, combined with significant labour market rigidities, continues to inhibit job creation, and particularly job creation for the unskilled. Furthermore, certain tax privileges, in particular incentives favouring owner-occupied housing, and the multiplicity of tax rates and systems applying to business profits, hamper economic efficiency and/​or weaken income redistribution. Also, while the territorial authorities’ taxing powers have been increased considerably since 1997, they remain modest by comparison with their prerogatives as regards spending. The absence of adequate mechanism for controlling expenditure at the territorial level, plus the tax revenue guarantees extended to the regions by central government, could jeopardize ... Les réformes fiscales récentes ont renforcé les incitations à travailler, levé les barrières à l’internationalisation des entreprises espagnoles, et ont contribué à la simplification et une plus grande neutralité du système fiscal, en particulier vis-à-vis de l’épargne. Cependant, la répartition de la charge fiscale, associée à d’importantes rigidités sur le marché du travail, pénalise encore la création d’emploi, et en particulier l’emploi peu qualifié. De plus, certains privilèges fiscaux, en particulier les incitations à l’acquisition d’un logement ou la multiplicité des taux et régimes d’imposition des bénéfices industriels et commerciaux, ont des effets critiquables sur l’efficience économique et/​ou la distribution des revenus. Par ailleurs, les pouvoirs des autorités territoriales en matière d’impôt, s’ils ont été considérablement augmentés depuis 1997, restent faibles au regard de leurs prérogatives en matière de dépenses. De fait, l’absence de mécanisme approprié de ...
  • RePEc:oec:ecoaaa:249-en
Language
  • English
Contributed by
OAIster

Get this edition

Other links

  • Set up My libraries

    How do I set up "My libraries"?

    In order to set up a list of libraries that you have access to, you must first login or sign up. Then set up a personal list of libraries from your profile page by clicking on your user name at the top right of any screen.

  • All (1)
  • Unknown (1)
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.

User activity


e.g. test cricket, Perth (WA), "Parkes, Henry"

Separate different tags with a comma. To include a comma in your tag, surround the tag with double quotes.

Be the first to add a tag for this edition

Be the first to add this to a list

Comments and reviews

What are comments? Add a comment

No user comments or reviews for this version

Add a comment