For decades, Spain's ruling classes preferred an incompetent and inexpensive state to the opposite. This was primarily because efficiency equated to a tax system with a direct and proportional impact on the highest incomes. Evading taxes was once—and, unfortunately, it seems this selfish refrain is making a comeback—justified and even encouraged by certain rhetoric. Furthermore, the skittish nature of money was accentuated by any of the contemporary political uncertainties. Whether it was the proclamation of the Second Republic, the outbreak of the Civil War, the hesitant initial steps of the Transition, or a potential unilateral declaration of independence, the wealthy were always the first to flee to the nearest tax haven.