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Capital-Labour Taxation and Progressivity in Cosciani’s Thought

Ruggero Paladini

ECONOMIA PUBBLICA, 2014, vol. 2014/3, issue 3, 125-143

Abstract: Cosciani’s ideas on the subject of direct taxation have remained constant over time, from the earliest formulations. The tax preference for income from work is based on theoretical arguments based on the value theory; regarding progressivity, Cosciani shared the view that in theory there were no objective reasons for or against, but that progressivity was an historical process (also enshrined in the Constitution). Moreover, preferences for a property tax rather than a capital income tax, and for a tax on personal income are expressed by the author since the first studies.

Keywords: Imposte dirette; progressività (search for similar items in EconPapers)
JEL-codes: B15 H20 (search for similar items in EconPapers)
Date: 2014
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