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Published by: Harvard Kennedy School
Published in: 1999
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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.

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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.

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