Case #1216.0

Implementing Income Tax Reform in Democratic Spain (B)

Publication Date: January 01, 1993
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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

Teaching Plan:
Available with Educator Access
Case Author:
Michael Barzelay, Catherine Moukhebir
Faculty Lead:
Michael Barzelay
Pages (incl. exhibits):
Funding Source:
Pew Charitable Trusts