This book provides an analysis of the process and outcomes of the tax reform, with a focus on progressivity, redistribution, and inequality. The book situates the reform both within Spanish history and international trends in tax systems and connects it to the expansion of the welfare state and regional decentralization in Spain.
Sara Torregrosa Hetland is a researcher and lecturer at the Department of Economic History in Lund University, Sweden. She previously obtained a Degree in History from the University of Alicante and completed her Ph.D. in Economic History at the University of Barcelona (2016). Her main areas of work are the history of taxation, inequality, and public policies, in Western Europe and Latin America, from the late 19th century to the present.