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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Year of publication:	2005-07
Authors:	Erreygers, Guido ; Bartolomeo, Giovanni Di
Institutions:	Dipartimento di Economia e Diritto, Facoltà di Economia
Subject:	inheritance tax debates \| economic thought \| Rignanoâ€™s proposal

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Extent:	application/pdf
Series:	Working Papers.
Type of publication:	Book / Working Paper
Language:	English
Notes:	Number 85 5 pages long
Classification:	B31 - Individuals ; B51 - Socialist; Marxian; Sraffian ; H21 - Efficiency; Optimal Taxation ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H63 - Debt; Debt Management
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10009649981