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Le teorie della progressivit? nella seconda met? del Novecento

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  • Ruggero Paladini

Abstract

Mirrlees essay on optimal taxation has been a path breaking work, improving on the old theory of Edgeworth and Pigou. In this paper it is shown how it was possible to resume the old problem of progressivity, and in particular of the structure of the marginal rates. The problem of progressivity in fact faded away with the emergence of the ordinal theory of utility, until the revival via von Neumann and Harsanyi. The literature following Mirrlees paper has in several way changed the results he obtained, showing that it is possible that a structure with rising marginal rates may be preferred both from an efficient and an redistributive point of view. Positive theory on redistribution and progressivity are discussed, with some observations of the tendency in redistributive role of taxation in the last twenty years.

Suggested Citation

  • Ruggero Paladini, 2010. "Le teorie della progressivit? nella seconda met? del Novecento," STUDI ECONOMICI, FrancoAngeli Editore, vol. 2010(102), pages 49-75.
    • Handle: RePEc:fan:steste:v:html10.3280/ste2010-102002
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    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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