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http://hdl.handle.net/2445/32956
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DC Field | Value | Language |
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dc.contributor.author | San Julián Arrupe, F. Javier | - |
dc.date.accessioned | 2012-12-03T13:29:16Z | - |
dc.date.available | 2012-12-03T13:29:16Z | - |
dc.date.issued | 2012 | - |
dc.identifier.issn | 1136-8365 | - |
dc.identifier.uri | http://hdl.handle.net/2445/32956 | - |
dc.description.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. | - |
dc.format.extent | 21 p. | - |
dc.format.mimetype | application/pdf | - |
dc.language.iso | eng | - |
dc.publisher | Universitat de Barcelona. Facultat d'Economia i Empresa | - |
dc.relation.isformatof | Reproducció del document publicat a: http://www.ere.ub.es/dtreball/E12285.rdf/view | - |
dc.relation.ispartof | Documents de treball (Facultat d'Economia i Empresa. Espai de Recerca en Economia), 2012, E12/285 | - |
dc.relation.ispartofseries | [WP E-Eco12/285] | - |
dc.rights | cc-by-nc-nd (c) San Julián Arrupe, 2012 | - |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ | - |
dc.source | UB Economics – Working Papers [ERE] | - |
dc.subject.classification | Teoria econòmica | - |
dc.subject.classification | Impost sobre successions i donacions | - |
dc.subject.other | Economic theory | - |
dc.subject.other | Inheritance and transfer tax | - |
dc.title | Economic ideas and tax policy: The introduction of progressivity in tax systems in Western Europe. The cases of France and Spain | eng |
dc.type | info:eu-repo/semantics/workingPaper | - |
dc.date.updated | 2012-12-03T13:25:02Z | - |
dc.rights.accessRights | info:eu-repo/semantics/openAccess | - |
Appears in Collections: | Documents de treball (Història Econòmica, Institucions, Política i Economia Mundial) UB Economics – Working Papers [ERE] |
Files in This Item:
File | Description | Size | Format | |
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E12-285_SanJulian.pdf | 237.23 kB | Adobe PDF | View/Open |
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