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Contents: 1. Introduction JorgeMartinez-Vazquez and Jose Felix Sanz Sanz2. Reaching a Political Consensus:The Moncloa Pacts, Joining the European Union and the Rest of theJourneyFrancisco Comin3. The Business Community, Policy-Makers, and TaxReform (1977-2004) Emilio Albi4. Tax Reform in Perspective: The Role of thePublic Sector in Spain along the Process of European IntegrationJose Manuel Gonzalez-Paramo and Pablo Hernandez de Cos5. Personal IncomeTaxation: The Cornerstone of the Tax System in a DemocracyDesiderio Romero Jordan and Jose Felix Sanz Sanz6. The Evolving Role of theCorporate Income Tax Raquel Paredes Gomez7. Personal Wealth Taxes:The Inheritance and Gift Taxes and the Net Wealth TaxLaura de PablosEscobar8. The Reform of Indirect Taxation: VAT and Excies JoseSanchez Maldonado and J. Salvador Gomez Sala9. Social Protection and SocialSecurity Contributions in Spain Ignacio Zubiri10. EnvironmentalTaxes in Spain: A Missed Opportunity Alberto Gago, XavierLabandeira, Fidel Picos and Miguel Rodriguez11. Regional Governments:Vertical Imbalances and Revenue Assignments Julio Lopez Labordaand Carlos Monasterio Escudero12. Financing Local Governments: The SpanishExperience Francisco Pedraja-Chaparro, Javier Salinas-Jimenez and JavierSuarez-Pandiello13. The Reform of the Tax Administration in SpainJorge Onrubia 14. The Spanish Tax Reform: Overview and LessonsJorge Martinez-Vazquez Index