Turgot revised again: Direct and Indirect Taxes and the Economic and Fiscal History of the 18th Century
The paper explore some issues related to direct and indirect taxation and the origin of the dichotomy in the Century preceding the Revolutionary France, mainly for the approach to taxation of the physiocrats. In particular, it is examined the contribution of Turgot and its approach to the classifica...
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| Format: | Online |
| Language: | spa |
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Facultad de Ciencias Económicas. Instituto de Economía y Finanzas
2021
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| Online Access: | https://revistas.unc.edu.ar/index.php/acteconomica/article/view/28760 |
| _version_ | 1802315423242256384 |
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| author | Asensio, Miguel Angel |
| author_facet | Asensio, Miguel Angel |
| author_sort | Asensio, Miguel Angel |
| collection | Portal de Revistas |
| description | The paper explore some issues related to direct and indirect taxation and the origin of the dichotomy in the Century preceding the Revolutionary France, mainly for the approach to taxation of the physiocrats. In particular, it is examined the contribution of Turgot and its approach to the classification of tributes in the context of France in the second half the XVIII Century. The conclusion adress the ubication of such contribution, the influences received and the notions assumed given his overview of direct and indirect taxation, as a precedent of modern or contemporary treatments. |
| format | Online |
| id | oai:ojs.revistas.unc.edu.ar:article-28760 |
| institution | Universidad Nacional de Cordoba |
| language | spa |
| publishDate | 2021 |
| publisher | Facultad de Ciencias Económicas. Instituto de Economía y Finanzas |
| record_format | ojs |
| spelling | oai:ojs.revistas.unc.edu.ar:article-287602022-08-21T23:54:44Z Turgot revised again: Direct and Indirect Taxes and the Economic and Fiscal History of the 18th Century Turgot revisado de nuevo: Impuestos Directos e Indirectos y la Historia Económica y Fiscal del Siglo XVIII Asensio, Miguel Angel Direct Taxation Indirect Taxation Tax History Tributación directa Tributación indirecta Historia Fiscal The paper explore some issues related to direct and indirect taxation and the origin of the dichotomy in the Century preceding the Revolutionary France, mainly for the approach to taxation of the physiocrats. In particular, it is examined the contribution of Turgot and its approach to the classification of tributes in the context of France in the second half the XVIII Century. The conclusion adress the ubication of such contribution, the influences received and the notions assumed given his overview of direct and indirect taxation, as a precedent of modern or contemporary treatments. El artículo explora algunos aspectos relacionados con la tributación directa e indirecta y el origen de tal dicotomía en la fase precedente a la Revolución Francesa, principalmente por el enfoque impositivo de los fisiócratas. En particular es examinada la contribución de Turgot y su aproximación a la clasificación de los impuestos en el contexto de la Francia de la segunda mitad del Siglo XVIII. La conclusión apunta a la ubicación de tal contribución, las influencias recibidas y las nociones asumidas dada su consideración de la imposición directa e indirecta como precedente de los tratamientos modernos o contemporáneos. Facultad de Ciencias Económicas. Instituto de Economía y Finanzas 2021-05-12 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion ADI ADI application/pdf https://revistas.unc.edu.ar/index.php/acteconomica/article/view/28760 Actualidad Económica; Vol. 30 No. 100 (2020): January-April; 17-24 Actualidad Económica; Vol. 30 Núm. 100 (2020): Enero-Abril; 17-24 2250-754X 0327-585X spa https://revistas.unc.edu.ar/index.php/acteconomica/article/view/28760/29739 https://creativecommons.org/licenses/by-nc-nd/4.0 |
| spellingShingle | Direct Taxation Indirect Taxation Tax History Tributación directa Tributación indirecta Historia Fiscal Asensio, Miguel Angel Turgot revised again: Direct and Indirect Taxes and the Economic and Fiscal History of the 18th Century |
| title | Turgot revised again: Direct and Indirect Taxes and the Economic and Fiscal History of the 18th Century |
| title_alt | Turgot revisado de nuevo: Impuestos Directos e Indirectos y la Historia Económica y Fiscal del Siglo XVIII |
| title_full | Turgot revised again: Direct and Indirect Taxes and the Economic and Fiscal History of the 18th Century |
| title_fullStr | Turgot revised again: Direct and Indirect Taxes and the Economic and Fiscal History of the 18th Century |
| title_full_unstemmed | Turgot revised again: Direct and Indirect Taxes and the Economic and Fiscal History of the 18th Century |
| title_short | Turgot revised again: Direct and Indirect Taxes and the Economic and Fiscal History of the 18th Century |
| title_sort | turgot revised again direct and indirect taxes and the economic and fiscal history of the 18th century |
| topic | Direct Taxation Indirect Taxation Tax History Tributación directa Tributación indirecta Historia Fiscal |
| topic_facet | Direct Taxation Indirect Taxation Tax History Tributación directa Tributación indirecta Historia Fiscal |
| url | https://revistas.unc.edu.ar/index.php/acteconomica/article/view/28760 |
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