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Capital-Labour Taxation and Progressivity in Cosciani?s Thought

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  • Ruggero Paladini

Abstract

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.

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  • Ruggero Paladini, 2014. "Capital-Labour Taxation and Progressivity in Cosciani?s Thought," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2014(3), pages 125-143.
    • Handle: RePEc:fan:epepep:v:html10.3280/ep2014-003007
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    References listed on IDEAS

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    Cited by:

    1. Stefano Boscolo, 2021. "On the horizontal inequity effect of the erosion of the pit base: the case of Italy," Politica economica, Società editrice il Mulino, issue 1, pages 43-82.
    2. Stefano Boscolo, 2020. "On the Horizontal Inequity Effect of the Erosion of the PIT Base: The Case of Italy," Department of Economics 0176, University of Modena and Reggio E., Faculty of Economics "Marco Biagi".

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    More about this item

    Keywords

    Imposte dirette; progressivit?;

    JEL classification:

    • B15 - Schools of Economic Thought and Methodology - - History of Economic Thought through 1925 - - - Historical; Institutional; Evolutionary
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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