Cabrer, B.; Contreras, D.; Sancho, A. - In: Economic Systems Research 10 (1998) 1, pp. 31-44
In January 1986, Spain became a member of the European Economic Community (now the European Union). This had two major effects on the Spanish economy: first, the introduction of a new tax, i. e. value-added tax; second, the variation of foreign trade taxes. The new situation produced...