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The debates on Rignano's inheritance tax proposal

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Author Info
Guido Erreygers
Giovanni Di Bartolomeo

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Abstract

In the inheritance tax debates of the 1920s the proposals formulated by the Italian philosopher Eugenio Rignano occupied a prominent position. Since then, his contribution has been largely, although not completely, forgotten. This paper reviews the Rignano’s ideas by focusing upon its origins and upon the reactions to Rignano’s proposal in the 1920s, both in Italy and elsewhere.

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File URL: http://dep.eco.uniroma1.it/docs/working_papers/Wp85.pdf
File Format: application/pdf
File Function: First version, 2005
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Publisher Info
Paper provided by Sapienza University of Rome, Department of Public Economics in its series Working Papers with number 85.

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Length: 57 pages
Date of creation: Jul 2005
Date of revision:
Handle: RePEc:sap:wpaper:85

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Related research
Keywords: inheritance tax debates; economic thought; Rignano’s proposal..;

Find related papers by JEL classification:
B31 - Schools of Economic Thought and Methodology - - History of Thought: Individuals - - - Individuals
B51 - Schools of Economic Thought and Methodology - - Current Heterodox Approaches - - - Socialist; Marxian; Sraffian
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
H63 - Public Economics - - National Budget, Deficit, and Debt - - - Debt; Debt Management

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  1. Atkinson, A B, 1971. "Capital Taxes, the Redistribution of Wealth and Individual Savings," Review of Economic Studies, Blackwell Publishing, vol. 38(114), pages 209-227, April. [Downloadable!] (restricted)
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This page was last updated on 2009-12-20.

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