The debates on Rignano's inheritance tax proposal

Guido Erreygers and Giovanni Di Bartolomeo ()

No 85, Working Papers from Sapienza University of Rome, Department of Public Economics

Abstract: In the inheritance tax debates of the 1920s the proposals formulated by the Italian philosopher Eugenio Rignano occupied a prominent position. Since then, his contribution has been largely, although not completely, forgotten. This paper reviews the Rignano’s ideas by focusing upon its origins and upon the reactions to Rignano’s proposal in the 1920s, both in Italy and elsewhere.

Keywords: inheritance tax debates; economic thought; Rignano’s proposal.. (search for similar items in EconPapers)
JEL-codes: B31 B51 H21 H24 H63 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc, nep-his, nep-hpe and nep-pbe
Date: Written
View list of references

Downloads: (external link)
http://dep.eco.uniroma1.it/docs/working_papers/Wp85.pdf First version, 2005 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: http://EconPapers.repec.org/RePEc:sap:wpaper:85

Access Statistics for this paper

More papers in Working Papers from Sapienza University of Rome, Department of Public Economics
Contact information at EDIRC.
Series data maintained by Luisa Giuriato ().