The crisis impact on taxation and the social model in Spain. A gender approach

Abstract

This article underlines the plummet of public incomes in year 2008 as consequence of the collapse of the building sector and the risk to maintain the Spanish social model that this fact supposed. This model was established since Democratic Transition in year 1977 and has supposed and important increase during last thirty years in the tax burden to be paid by citizens. Even though, Spain has developed a social regime completely underdeveloped, inside European Union, similar to those existing in Italy, Greece and Portugal, countries where social services or public transfers for children or dependants, especially old, it is not yet a priority of their social policy.