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.
- 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.
- BOIANOVSKY, Mauro & ERREYGERS, Guido, . "Social comptabilism and pure credit systems: Solvay and Wicksell on monetary reform," Working Papers 1999021, University of Antwerp, Faculty of Applied Economics.
- 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.
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