RT journal article
T1 Corporate taxation in Spain: analyzing efficiency and revenue potential
A1 Ortega Gil, Manuela
A1 Pinto, Fernando
A1 Cabezas Ares, Alfredo
A1 Rodríguez Iglesias, Isabel
A2 Economía General
AB This paper offers a comprehensive analysis of Spain’s corporate tax system through the lensof the Laffer curve and Buoyancy index, assessing its efficiency in generating revenue. Thestudy finds that Spain is nearing the Laffer curve’s optimal tax rate, beyond which tax revenuemay decrease with rate hikes. The Buoyancy index reveals a fluctuating response of taxrevenues to economic shifts, indicating vulnerability in economic downturns. We traceSpain’s corporate tax evolution, examining current structures and recent policy reforms, andexplore how corporate taxation influences economic activities and investment. The paperproposes policy recommendations, including reassessing the corporate tax rate, advocatingstructural reforms for a wider tax base, and policies promoting economic growth. Emphasis isplaced on counter-cyclical fiscal policies, regular evaluation of tax incentives, improving taxcompliance, and Spain’s role in global tax coordination. This research contributes to fiscalpolicy discussions, advocating a balanced tax approach for sustainable economic development and guiding policymakers toward resilient fiscal strategies in a dynamic economicenvironment.
PB Elsevier
SN 2662-9992
YR 2024
FD 2024
LK http://hdl.handle.net/10498/35780
UL http://hdl.handle.net/10498/35780
LA eng
DS Repositorio Institucional de la Universidad de Cádiz
RD 05-nov-2026