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Economic ideas and tax policy: The introduction of progressivity in tax systems in Western Europe. The cases of France and Spain

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  • Javier San Julian Arrupe (Universitat de Barcelona)

    (Universitat de Barcelona)

Abstract

In the last decade of the 19th century, the United Kingdom, France and Spain established progressive rates in their succession taxes. This paper compares the legislative processes that France and Spain countries followed in this matter. In both cases politicians arguments for and against progressive taxation were similar, and backed by well-known economic ideas and authors. The process in France was leaded by a majority of MPs believing that progressive taxes aided in the achievement of real justice in taxpaying. In Spain, there was not this majority, but the reform passed due to other circumstances. This would be one step in the application of new insights on tax fairness; however, proportionality as the right technique of taxation and government refrain from modifying distribution were still predominant.

Suggested Citation

  • Javier San Julian Arrupe (Universitat de Barcelona), 2012. "Economic ideas and tax policy: The introduction of progressivity in tax systems in Western Europe. The cases of France and Spain," Working Papers in Economics 285, Universitat de Barcelona. Espai de Recerca en Economia.
  • Handle: RePEc:bar:bedcje:2012285
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    References listed on IDEAS

    as
    1. Schonhardt-Bailey, Cheryl, 2003. "Ideology, Party and Interests in the British Parliament of 1841 47," British Journal of Political Science, Cambridge University Press, vol. 33(04), pages 581-605, October.
    2. Carlos Bastien & José Luís Cardoso, 2009. "Uses and abuses of political economy in Portuguese parliamentary debates (1850-1910)," History of Economic Ideas, Fabrizio Serra Editore, Pisa - Roma, vol. 17(3), pages 41-57.
    3. Cheryl Schonhardt-Bailey, 2006. "From the Corn Laws to Free Trade: Interests, Ideas, and Institutions in Historical Perspective," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262195437, November.
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    More about this item

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • B12 - Schools of Economic Thought and Methodology - - History of Economic Thought through 1925 - - - Classical (includes Adam Smith)
    • N43 - Economic History - - Government, War, Law, International Relations, and Regulation - - - Europe: Pre-1913
    • A11 - General Economics and Teaching - - General Economics - - - Role of Economics; Role of Economists
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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