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The Italian theories of progressive taxation

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  • Domenicantonio Fausto

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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  • Domenicantonio Fausto, 2008. "The Italian theories of progressive taxation," The European Journal of the History of Economic Thought, Taylor & Francis Journals, vol. 15(2), pages 293-315.
    • Handle: RePEc:taf:eujhet:v:15:y:2008:i:2:p:293-315
    DOI: 10.1080/09672560802037607
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    References listed on IDEAS

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    1. Mill, John Stuart, 1848. "Principles of Political Economy (II): Distribution," History of Economic Thought Books, McMaster University Archive for the History of Economic Thought, volume 2, number mill1848-2.
    2. Mill, John Stuart, 1848. "Principles of Political Economy (III): Exchange," History of Economic Thought Books, McMaster University Archive for the History of Economic Thought, volume 3, number mill1848-3.
    3. Mill, John Stuart, 1848. "Principles of Political Economy (I): Production," History of Economic Thought Books, McMaster University Archive for the History of Economic Thought, volume 1, number mill1848-1.
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    Cited by:

    1. Nicolas Brisset & Benoît Walraevens, 2021. "From capital to property: History and justice in the work of Thomas Piketty [Du capital à la propriété: Histoire et justice dans le travail de Thomas Piketty]," Post-Print hal-03250042, HAL.
    2. Estrada, Fernando & González, Jorge Iván, 2014. "Tax Power and Economics," MPRA Paper 59075, University Library of Munich, Germany.
    3. Estrada, Fernando, 2010. "The power to tax: a lecture of Hayek," MPRA Paper 31384, University Library of Munich, Germany, revised 2011.
    4. Giacomo Gabbuti, 2022. "''Non-Competing Social Groups''? The Long Debate on Social Mobility in Italy (c. 1890-1960)," LEM Papers Series 2022/32, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
    5. 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.
    6. 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.
    7. Mario Pomini, 2022. "The Early Invention of the so-called Laffer Curve and the Mathematics of the Progressive Tax in the Italian Tradition," HISTORY OF ECONOMIC THOUGHT AND POLICY, FrancoAngeli Editore, vol. 2022(2), pages 77-93.
    8. Fernando, Estrada, 2010. "A reading Hayek on power to tax," MPRA Paper 21526, University Library of Munich, Germany.

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    Keywords

    Taxation; progressiveness;

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