# name
Economic ideas and tax policy: The introduction of progressivity in tax systems in Western Europe. The cases of France and Spain

# metadata.dc.description.abstract[].value
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.

# metadata.dc.publisher[].value
Universitat de Barcelona. Facultat d'Economia i Empresa

# metadata.dc.relation.ispartof[].value
Documents de treball (Facultat d'Economia i Empresa. Espai de Recerca en Economia), 2012, E12/285

# metadata.dc.title[].value
Economic ideas and tax policy: The introduction of progressivity in tax systems in Western Europe. The cases of France and Spain