EconPapers    
Economics at your fingertips  
 

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)
Additional contact information
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

Abstract: 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)
Pages: 0 pages
Date: 2012
New Economics Papers: this item is included in nep-acc, nep-his, nep-hme, nep-law, nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
http://www.ere.ub.es/dtreball/E12285.rdf/at_download/file
Our link check indicates that this URL is bad, the error code is: 500 Can't connect to www.ere.ub.es:80 (A connection attempt failed because the connected party did not properly respond after a period of time, or established connection failed because connected host has failed to respond.)

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: https://EconPapers.repec.org/RePEc:bar:bedcje:2012285

Access Statistics for this paper

More papers in Working Papers in Economics from Universitat de Barcelona. Espai de Recerca en Economia Espai de Recerca en Economia, Facultat de Ciències Econòmiques. Tinent Coronel Valenzuela, Num 1-11 08034 Barcelona. Spain.. Contact information at EDIRC.
Bibliographic data for series maintained by Espai de Recerca en Economia ().

 
Page updated 2023-03-26
Handle: RePEc:bar:bedcje:2012285