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Implementing Income Tax Reform in Democratic Spain (A)

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  • Product Description

    Abstract:
    This case examines the challenge of implementing a major change in public policy in Spain in the post-Franco period, namely the shift from a tax system in which tax liabilities were inferred from objective, non-monetary indicators to one that levied taxes directly on individuals and firms on the basis of their income and deductions.

    Learning Objective:
    This case may be used to discuss the relationship between organizational change and policy implementation, as well as the special challenges of policy reform within a transition to democracy.

  • Other Details

    Publication Date: January 01, 1993
    HKS Case Number: 1215.0
    Case Author: Michael Barzelay, Catherine Moukhebir
    Faculty Lead: Michael Barzelay
    Pages (incl. exhibits): 6
    Setting: Spain
    Language: English
    Funding Source: Pew Charitable Trusts
    _year: Older than 2000
    _pages: 1-15
    _geography: Europe
  • Warranty Information

    /review/1215.0.EducatorCopy.pdf

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