In recent years the infrastructures have undergone structural changes in their provision and financing, which have receded back into the middle of the economic debates. The interest in determining whether these changes can affect the economic growth has also served to review the understanding of...

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...