Tax progressivity (Spain)
Abstract
The Article 31.1 of the Spanish Constitution includes the principle of progressivity as a characteristic of the tax system. This paper studies the content of the principle and its relation to other constitutional principles, as well as the limited control function developed by the case-law of the Constitutional Court. It also analyses the historical evolution of the application of this principle, evidencing the links between Spanish legislation and the European/Western context. Finally, it proposes potential future evolution trends towards a strengthening of the principle of progressivity.
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