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Options for Reforming the Spanish Tax System

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Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/options-for-reforming-the-spanish-tax-system_406268363588.html
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The recent tax reforms have improved incentives to work and removed barriers to the internationalisation of Spanish firms, and have helped to make the tax system simpler and more neutral, especially as regards saving. However, the structure of tax wedges, combined with significant labour market rigidities, continues to inhibit job creation, and...
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