Contents: 1. Introduction Jorge Martinez-Vazquez and Jose Felix Sanz Sanz Reaching a Political Consensus: The Moncloa Pacts, Joining the European Union and the Rest of the Journey Francisco Comin 3. The Business Community, Policy-Makers, and Tax Reform (1977-2004) Emilio Albi 4. Tax Reform in Perspective: The Role of the Public Sector in Spain along the Process of European Integration Jose Manuel Gonzalez-Paramo and Pablo Hernandez de Cos 5. Personal Income Taxation: The Cornerstone of the Tax System in a Democracy Desiderio Romero Jordan and Jose Felix Sanz Sanz 6. The Evolving Role of the Corporate Income Tax Raquel Paredes Gomez 7. Personal Wealth Taxes: The Inheritance and Gift Taxes and the Net Wealth Tax Laura de Pablos Escobar 8. The Reform of Indirect Taxation: VAT and Excies Jose Sanchez Maldonado and J. Salvador Gomez Sala 9. Social Protection and Social Security Contributions in Spain Ignacio Zubiri 10. Environmental Taxes in Spain: A Missed Opportunity Alberto Gago
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