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The debates on Rignano's inheritance tax proposal


  • 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.

Suggested Citation

  • Guido Erreygers & Giovanni Di Bartolomeo, 2005. "The debates on Rignano's inheritance tax proposal," Working Papers 85, University of Rome La Sapienza, Department of Public Economics.
  • Handle: RePEc:sap:wpaper:wp85

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    References listed on IDEAS

    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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    More about this item


    inheritance tax debates; economic thought; Rignano’s proposal.;

    JEL classification:

    • B31 - Schools of Economic Thought and Methodology - - History of Economic Thought: Individuals - - - Individuals
    • B51 - Schools of Economic Thought and Methodology - - Current Heterodox Approaches - - - Socialist; Marxian; Sraffian
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H63 - Public Economics - - National Budget, Deficit, and Debt - - - Debt; Debt Management; Sovereign Debt


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