Economic ideas and tax policy: The introduction of progressivity in tax systems in Western Europe. The cases of France and Spain
Javier San Julian Arrupe (Universitat de Barcelona)
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Javier San Julian Arrupe (Universitat de Barcelona): Universitat de Barcelona
No 285, Working Papers in Economics from Universitat de Barcelona. Espai de Recerca en Economia
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.
JEL-codes: A11 B12 H24 K34 N43 (search for similar items in EconPapers)
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