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Economic ideas and tax policy: The introduction of progressivity in tax systems in Western Europe. The cases of France and Spain
San Julián Arrupe, F. Javier
Universitat de Barcelona
In the last decade of the 19th century, the United Kingdom, France and Spain establishedprogressive rates in their succession taxes. This paper compares the legislative processes thatFrance and Spain countries followed in this matter. In both cases politicians’ arguments for andagainst progressive taxation were similar, and backed by well-known economic ideas andauthors. The process in France was leaded by a majority of MPs believing that progressivetaxes aided in the achievement of real justice in taxpaying. In Spain, there was not thismajority, but the reform passed due to other circumstances. This would be one step in theapplication of new insights on tax fairness; however, proportionality as the right technique oftaxation and government refrain from modifying distribution were still predominant.
cc-by-nc-nd (c) San Julián Arrupe, 2012
Working Paper
Universitat de Barcelona. Facultat d'Economia i Empresa

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