Este artículo estudia la reforma tributaria de 1957 con una perspectiva novedosa, al utilizar las actas originales de la Comisión especial de reforma tributaria y Presupuestos para el bienio 1958-1959. Analiza, pues, su tramitación legislativa en las Cortes orgánicas franquistas, lo que...

Privatization, recognized as one of the most important economic policy reforms from the 1970s, has attracted significant attention from scholars, and the literature on the topic is now vast. Yet there is little agreement on the reasons why governments privatized. Three dominant paradigms...

Judith Clifton, Francisco Comín and Daniel Díaz Fuentes in Privatisation in the European Union reject the two dominant explanations provided in literature, which include a simple 'Americanisation' of policy and a 'varied' privatisation experience without a common driving force. Using a...

This article seeks to identify the reasons behind the privatization programmes undertaken by governments of the European Union (EU), particularly, the EU 15. The privatization of public enterprises was one of the most important economic and political reforms since the 1970s. This activity has...

One of the consequences of major regulatory reform of the telecommunications sector from the end of the 1970s -- particularly, privatisation, liberalisation and deregulation -- was the establishment of a new business environment which permitted former national telecommunications monopolies to...