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Friedrich von Wieser, pioneer in the study of society within Austrian thought

Author

Listed:
  • Emmanuel Victorio Borgucci García

    (Universidad del Zulia)

  • Alberto Gregorio Castellano

    (Universidad de Sucre)

Abstract

Friedrich von Wieser was an economist who studied the relationship between economic science and social institutions. He gave us a great deal of instruments and ways to solve economic problems taking into account economic freedom. One of those contributions was a progressive taxation on goods and services in terms of marginal utility. This essay tries to focus, first of all, on the main ideas about Economy as a part of social context, and in second place, shows a model of progressive taxation on goods and services in terms of marginal utility as Wieser did. It is concluded that, by charging low taxes to higher marginal utility units, the well-being of low-income people is not harmed and that of high-income people is not harmed, since a fixed rate would not be paid.

Suggested Citation

  • Emmanuel Victorio Borgucci García & Alberto Gregorio Castellano, 2023. "Friedrich von Wieser, pioneer in the study of society within Austrian thought," Lecturas de Economía, Universidad de Antioquia, Departamento de Economía, issue 99, pages 7-32, July-Dece.
    • Handle: RePEc:lde:journl:y:2023:i:99:p:7-32
    DOI: 10.17533/udea.le.n99a351524
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    More about this item

    Keywords

    Marginal utility; history of economic thoughts; economical sociology; Austrian school;
    All these keywords.

    JEL classification:

    • B25 - Schools of Economic Thought and Methodology - - History of Economic Thought since 1925 - - - Historical; Institutional; Evolutionary; Austrian; Stockholm School
    • B3 - Schools of Economic Thought and Methodology - - History of Economic Thought: Individuals
    • B53 - Schools of Economic Thought and Methodology - - Current Heterodox Approaches - - - Austrian

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