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The Reform of Indirect Taxation in Spain: VAT and Excise

Maldonado, José Sánchez; Sala, Salvador Gómez - International Center for Public Policy, Andrew Young … - 2006

In this chapter we analyze the reform and evolution of consumption taxes in Spain over recent decades, paying … section we proceed to review the situation of consumption taxation in Spain in the years previous to the democracy’s fiscal … fourth section describes the evoluation of the consumption taxation pattern in Spain in relation to other OECD countries …

Persistent link: https://www.econbiz.de/10005344271

Personal Income Taxation: The Cornerstone of the Tax System in Democratic Spain

Jordán, Desiderio Romero; Sanz, José Félix - International Center for Public Policy, Andrew Young … - 2006

The aim of this chapter is to explain the most significant events during the lifetime of the personal income tax (PIT) which, since its introduction, has become the form of taxation most widely known by Spanish taxpayers. We will therefore describe its historical origins, analyze its...

Persistent link: https://www.econbiz.de/10005344282

Tax Reform in Perspective: The Role of the Public Sector in Spain Along the Process of European Integration

Gonález-Páramo, José Manuel; Cos, Pablo Hernandez de - International Center for Public Policy, Andrew Young … - 2006

antiquated tax regime, kicking off a panoply of other reforms and laying the revenue foundations for the transformation of Spain … of autarky, the process of adoption of more outwardly oriented policies was not definitively consolidated until Spain …

Persistent link: https://www.econbiz.de/10005034832

The Reform of the Tax Administration in Spain

Onrubia, Jorge - International Center for Public Policy, Andrew Young … - 2006

This chapter deals with the evolution of tax administration in Spain from the initial stages of the democratic process … the decisions of the regional governments themselves, in shaping Spain 's tax administration. …

Persistent link: https://www.econbiz.de/10005344290

The Land Value Tax in Jamaica:An Analysis and Options for Reform

Sjoquist, David L. - International Center for Public Policy, Andrew Young … - 2004

This Working Paper on the property tax contains an Executive Summary and four chapters. In Chapter One we describe how the Jamaican property tax functions. In Chapter Two we present an analysis of various problems and issues that surround of the property tax. Chapter Three, which was co-authored...

Persistent link: https://www.econbiz.de/10005040089

Tax Reform in Transition Economies: Experiences and Lessons

Martinez-Vazquez, Jorge; McNab, Robert - International Center for Public Policy, Andrew Young … - 1997

As the governments of countries in Eastern Europe and the former Soviet Union continue to grapple with the challenges of transition, many significant policy developments have already taken place over the past six years, developments of interest to policymakers and economists alike. Conditions in...

Persistent link: https://www.econbiz.de/10005040103

Who Bears the Burden of Taxes on Labor Income in Russia?

Martinez-Vazquez, Jorge; Rider, Mark; Qibthiyyah, Riatu; … - International Center for Public Policy, Andrew Young … - 2006

In 2001 the Russian government introduced a bold reform of its tax system, which included the adoption of a flat-rate income tax. Until then, only a few countries, including the transition countries of Estonia , Latvia , and Lithuania , had adopted a flat-rate income tax. This reform has...

Persistent link: https://www.econbiz.de/10005040122

The BBLR Approach to tax Reform in Emerging Countries

Bird, Richard M. - International Center for Public Policy, Andrew Young … - 2008

Fiscal experts have years proposed a holy trinity of tax reform options for developing countries: broader bases, lower rates, and better administration. The review in this paper of fifty years of experience auggests that what might be called the BBLR approach-- broader bases and lower rates --...

Persistent link: https://www.econbiz.de/10005040165

Tax Systems in Transition Economics

Martinez-Vazquez, Jorge; McNab, Robert - International Center for Public Policy, Andrew Young … - 1997

This paper presents an overview of taxation in the transitional economies of Central and Eastern Europe and the Former Soviet Union. The governments of transitional economies have been implementingsimultaneous reforms of legal, political, and economic institutions, reforms which are dependent...

Persistent link: https://www.econbiz.de/10005040176

Efficiency Effects of Mexico's Tax Reform On Corporate Capital Investment

Chen, Duanjie; Martinez-Vazquez, Jorge - International Center for Public Policy, Andrew Young … - 2003

On January 1 2002 the Mexican Congress approved the 2002 budget, ratifying a US $ 7.5 billion tax package, which included a new Income Tax Law. This tax package reflected a second attempt by President Vicente Fox’s government at comprehensive tax reform in Mexico during 2001. The first tax...

Persistent link: https://www.econbiz.de/10005040177