Le teorie della progressività nella seconda metà del Novecento
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.
Volume (Year): 2010/102 (2010)
Issue (Month): 102 ()
|Contact details of provider:|| Web page: http://www.francoangeli.it/riviste/sommario.asp?IDRivista=59|
|Order Information:|| Web: http://www.francoangeli.it/riviste/Elenco_Prodotti.aspx?startCode=DC Email: |
When requesting a correction, please mention this item's handle: RePEc:fan:steste:v:html10.3280/ste2010-102002. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Angelo Ventriglia)
If references are entirely missing, you can add them using this form.