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The debates on Rignano's inheritance tax proposal

Listed author(s):
  • Guido Erreygers
  • Giovanni Di Bartolomeo

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 Rignano’s ideas by focusing upon its origins and upon the reactions to Rignano’s proposal in the 1920s, both in Italy and elsewhere.

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Paper provided by University of Rome La Sapienza, Department of Public Economics in its series Working Papers with number 85.

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Length: 57
Date of creation: Jul 2005
Handle: RePEc:sap:wpaper:wp85
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  1. John D. Black & A. F. Hinrichs & A. Kaiming Chiu & Kurt Schneider & J. Clyde Marquis & Walter J. Roth, 1929. "Notes," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 11(4), pages 643-663.
  2. John Cunliffe & Guido Erreygers, 1999. "Moral philosophy and economics: the formation of Francois Huet's doctrine of property rights," The European Journal of the History of Economic Thought, Taylor & Francis Journals, vol. 6(4), pages 581-605.
  3. BOIANOVSKY, Mauro & ERREYGERS, Guido, "undated". "Social comptabilism and pure credit systems: Solvay and Wicksell on monetary reform," Working Papers 1999021, University of Antwerp, Faculty of Applied Economics.
  4. 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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