The debates on Rignano's inheritance tax proposal
In 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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- A. B. Atkinson, 1971. "Capital Taxes, the Redistribution of Wealth and Individual Savings," Review of Economic Studies, Oxford University Press, vol. 38(2), pages 209-227.
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