Capital-Labour Taxation and Progressivity in Cosciani’s Thought
ECONOMIA PUBBLICA, 2014, vol. 2014/3, issue 3, 125-143
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)
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2) Track citations by RSS feed
Downloads: (external link)
http://www.francoangeli.it/riviste/Scheda_Rivista. ... 058&Tipo=ArticoloPDF (text/html)
Single articles can be downloaded buying download credits, for info: http://www.francoangeli.it/riviste/inglese_download_credit.asp
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:fan:epepep:v:html10.3280/ep2014-003007
Ordering information: This journal article can be ordered from
http://www.francoang ... ti.aspx?startCode=DC
Access Statistics for this article
ECONOMIA PUBBLICA is currently edited by FrancoAngeli
More articles in ECONOMIA PUBBLICA from FrancoAngeli Editore
Bibliographic data for series maintained by Redazione Riviste ().