DOCUMENTS DE TREBALL DE LA FACULTAT D’ECONOMIA I EMPRESA Col.lecció d’Economia E12/285 Economic ideas and tax policy: The introduction of progressivity in tax systems in Western Europe. The cases of France and Spain

  • Javier San, Julián Arrupe, Sergio Espuelas, Fabian Gouret
  • Published 2012

Abstract

In the last decade of the 19 th century, the United Kingdom, France and Spain established progressive rates in their succession taxes. This paper compares the legislative processes that France and Spain countries followed in this matter. In both cases politicians’ arguments for and against progressive taxation were similar, and backed by well-known economic ideas and authors. The process in France was leaded by a majority of MPs believing that progressive taxes aided in the achievement of real justice in taxpaying. In Spain, there was not this majority, but the reform passed due to other circumstances. This would be one step in the application of new insights on tax fairness; however, proportionality as the right technique of taxation and government refrain from modifying distribution were still predominant. JEL Codes: A11, B12, H24, K34, N43

Cite this paper

@inproceedings{San2012DOCUMENTSDT, title={DOCUMENTS DE TREBALL DE LA FACULTAT D’ECONOMIA I EMPRESA Col.lecció d’Economia E12/285 Economic ideas and tax policy: The introduction of progressivity in tax systems in Western Europe. The cases of France and Spain}, author={Javier San and Juli{\'a}n Arrupe and Sergio Espuelas and Fabian Gouret}, year={2012} }