Capital-Labour Taxation and Progressivity in Cosciani’s Thought
Journal title ECONOMIA PUBBLICA
Author/s Ruggero Paladini
Publishing Year 2015 Issue 2014/3
Language English Pages 19 P. 125-143 File size 178 KB
DOI 10.3280/EP2014-003007
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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.
Keywords: Direct taxation; progressivity
Jel codes: B15, H20
Ruggero Paladini, Capital-Labour Taxation and Progressivity in Cosciani’s Thought in "ECONOMIA PUBBLICA " 3/2014, pp 125-143, DOI: 10.3280/EP2014-003007