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The Italian theories of progressive taxation

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  • Domenicantonio Fausto
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    Abstract

    The present paper examines the theories of progressive taxation debated in the Italian public finance literature between the end of the nineteenth century and the early decades of the twentieth century. The survey presents only the main arguments, stressing their connection with the international literature. Among the Italian economists, apart from a few opponents, the idea of progressive taxation is agreed upon, even though it is not well founded from a theoretical viewpoint. The main result of the paper is that the main case for progressive taxation is to be found in political and social reasons.

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    Bibliographic Info

    Article provided by Taylor & Francis Journals in its journal The European Journal of the History of Economic Thought.

    Volume (Year): 15 (2008)
    Issue (Month): 2 ()
    Pages: 293-315

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    Handle: RePEc:taf:eujhet:v:15:y:2008:i:2:p:293-315

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    Related research

    Keywords: Taxation; progressiveness;

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    Cited by:
    1. Estrada, Fernando & González, Jorge Iván, 2014. "Política tributaria y economía fiscal en los enfoques de Hayek y Brenann/Buchanan
      [Tax policy and fiscal economy approaches Hayek and Brennan / Buchanan]
      ," MPRA Paper 57123, University Library of Munich, Germany.
    2. Fernando Estrada, 2011. "The Power to Tax: A Lecture of Hayek," Economic Research Guardian, Weissberg Publishing, vol. 1(1), pages 2-14, September.
    3. Fernando, Estrada, 2010. "A reading Hayek on power to tax," MPRA Paper 21526, University Library of Munich, Germany.
    4. Estrada, Fernando, 2010. "Política tributaria y economía fiscal La posición Hayek (1959, 1979) con comentarios de Brenann/Buchanan (1980)
      [Fiscal tax policy and economy]
      ," MPRA Paper 20094, University Library of Munich, Germany.

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