The debates on Rignano's inheritance tax proposal
AbstractIn the inheritance tax debates of the 1920s the proposals formulated by theItalian philosopher Eugenio Rignano occupied a prominent position. Since then, his contribution has been largely, although not completely, forgotten. This paper reviews the Rignanoâ€™s ideas by focusing upon its origins and upon the reactions to Rignanoâ€™s proposal in the 1920s, both in Italy and elsewhere.
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Bibliographic InfoPaper provided by University of Rome La Sapienza, Department of Public Economics in its series Working Papers with number 85.
Date of creation: Jul 2005
Date of revision:
inheritance tax debates; economic thought; Rignanoâ€™s proposal.;
Find related papers by JEL classification:
- B31 - Schools of Economic Thought and Methodology - - History of Economic 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
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- John Cunliffe & Guido Erreygers, 1999. "Moral philosophy and economics: the formation of Francois Huet's doctrine of property rights," European Journal of the History of Economic Thought, Taylor and Francis Journals, vol. 6(4), pages 581-605.
- Boianovsky M. & Erreygers G., 1999. "Social comptabilism and pure credit systems: Solvay and Wicksell on monetary reform," Working Papers 1999021, University of Antwerp, Faculty of Applied Economics.
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