Please use this identifier to cite or link to this item: http://hdl.handle.net/2445/32956
Title: Economic ideas and tax policy: The introduction of progressivity in tax systems in Western Europe. The cases of France and Spain
Author: San Julián Arrupe, F. Javier
Issue Date: 2012
Publisher: Universitat de Barcelona. Facultat d'Economia i Empresa
Abstract: In the last decade of the 19th century, the United Kingdom, France and Spain established progressive rates in their succession taxes. This paper compares the legislative processes that France and Spain countries followed in this matter. In both cases politicians’ arguments for and against progressive taxation were similar, and backed by well-known economic ideas and authors. The process in France was leaded by a majority of MPs believing that progressive taxes aided in the achievement of real justice in taxpaying. In Spain, there was not this majority, but the reform passed due to other circumstances. This would be one step in the application of new insights on tax fairness; however, proportionality as the right technique of taxation and government refrain from modifying distribution were still predominant.
Note: Reproducció del document publicat a: http://www.ere.ub.es/dtreball/E12285.rdf/view
It is part of: Documents de treball (Facultat d'Economia i Empresa. Espai de Recerca en Economia), 2012, E12/285
URI: http://hdl.handle.net/2445/32956
ISSN: 1136-8365
Appears in Collections:Documents de treball (Història Econòmica, Institucions, Política i Economia Mundial)
UB Economics – Working Papers [ERE]

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