Policy efforts to revitalise entrepreneurship and investment in Spain are key to generating growth and new jobs. The … government has a substantial reform program to make it easier to do business in Spain, which should in some cases be deepened … be relieved. This would be facilitated by more efficient insolvency procedures and further development of non …

taxation between Italy, France, Germany, Spain and the UK, the paper provides estimates for the tax burden and deferred tax …

. This is why business bankruptcy rates in Spain are among the lowest in the world, even during the current economic crisis …. To explain this fact we present the following hypothesis. Filing for bankruptcy in Spain is very costly for both small …

Taking advantage of a rich database of more than 1 million companies in Spain, France and the U.K., we propose and test … a hypothesis to explain why Spain has one of the world's lowest business bankruptcy rates, even during the current … the Spanish bankruptcy system relative to that of an alternative insolvency institution, the mortgage system, and the …

low creditor protection of the Spanish bankruptcy system relative to those of an alternative insolvency institution …, namely the mortgage system, mean that firms and their creditors mainly deal with credit provision and eventual insolvency …

note that these results are based on data that do not yet capture the impact of recent reforms of the Spanish insolvency …

This paper looks at a sample of small and medium entities in Spain and analyzesthe effect of the vulnerability of … sectors to insolvency on their survival and the probability that they will go bankrupt. We collected data from solvent and … insolvent firms in Spain over the period 2012-2016, and grouped them according to the percentage of insolvencies by sector …