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The debates on Rignano's inheritance tax proposal

Guido Erreygers () and Giovanni Di Bartolomeo ()

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

Abstract: In the inheritance tax debates of the 1920s the proposals formulated by theItalian 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)
Pages: 57
Date: 2005-07
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