Autori
Di Bartolomeo, Giovanni
Erreygers, Guido

Titolo
The debates on Rignano's inheritance tax proposal
Periodico
Università degli Studi di Roma "La Sapienza" - Dipartimento di Economia Pubblica. Working Paper
Anno: 2005 - Volume: 7 - Fascicolo: 85 - Pagina iniziale: 1 - Pagina finale: 57

In the inheritance tax debates of the 1920s the proposals formulated by the Italian 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.



SICI: 1974-2940(2005)7:85<1:TDORIT>2.0.ZU;2-D
Testo completo: http://dep.eco.uniroma1.it/docs/working_papers/Wp85.pdf

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