Template-type: ReDIF-Paper 1.0
Author-Name: Desiderio Romero Jordán 
Author-Email:
Author-Workplace-Name: Universidad Rey Juan Carlos
Author-Workplace-Homepage: http://www.urjc.es/
Author-Name: José Félix Sanz
Author-Email:
Author-Workplace-Name: Universidad Complutense de Madrid
Author-Workplace-Homepage: http://www.ucm.es/info/ucmp/index.php
Title:  Personal Income Taxation: The Cornerstone of the Tax System in Democratic Spain 
Abstract: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 significance within the Spanish tax framework and offer a statistical evaluation of the tax since it came into force. We will also review the three most significant processes of reform since 1978. The first was in 1991 under the Socialist government of Felipe González; the other two were carried out in 1998 and 2002 by José María Aznar's Partido Popular government. 
Keywords:Personal Income Taxation,Tax System, Spain, Tax Reform 
Length: 60 pages
Creation-Date: 2006-06-01
File-URL: http://icepp.gsu.edu/files/2015/03/ispwp0604.pdf
File-Format:application/pdf
Handle: RePEc:ays:ispwps:paper0604