Subject category:
Ethics and Social Responsibility
Published by:
Harvard Kennedy School
Length: 6 pages
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https://casecent.re/p/7380
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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.


