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Authors: Michael Barzelay
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. It 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.

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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. It 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.

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