2008/05/19 by Domenicantonio Fausto · 1 citation
Economics, Econometrics and Finance · #Fiscal Policy and Economic Growth
paper · doi:10.1080/09672560802037607
openalex publication_date 2008/05/19 · openalex created_date 2025/10/10 · openalex updated_date 2026/07/29
The present paper examines the theories of progressive taxation debated in the Italian public finance literature between the end of the nineteenth century and the early decades of the twentieth century. The survey presents only the main arguments, stressing their connection with the international literature. Among the Italian economists, apart from a few opponents, the idea of progressive taxation is agreed upon, even though it is not well founded from a theoretical viewpoint. The main result of the paper is that the main case for progressive taxation is to be found in political and social reasons.