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history of americ and spain's tax system

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Issue:

Business

 

Written by:

Dorothy W

 

Date added:

July 1, 2015

 

Level:

University

 

Grade:

A

 

No of pages / words:

3 / 693

 

Was viewed:

6962 times

 

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Essay content:

These reforms caused personal income tax to increase from 14.5 per cent in 1975 to 20.4 per cent in 1980, and in 1990 the personal income tax rose from 21.7 per cent to 23.6 per cent. The Spanish tax system was also subject to a number of pressures: coping with a political commitment to decentralise spending fluctuations and taxation; pursuing distrubutional objectives; and providing aid to activities and constituencies in distress...
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Second generation tax reforms, comprising the 1995 corporate and the 1998 personal income tax reforms, aimed at tax simplification, promoting tax neutrality and enhancing incentives for work, saving, risk taking and investment. The 1995 corporate reform caused corporate income tax to increase from 5...
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