Turgot revised again: Direct and Indirect Taxes and the Economic and Fiscal History of the 18th Century

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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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Autor principal: Asensio, Miguel Angel
Formato: Artículo revista
Lenguaje:Español
Publicado: Facultad de Ciencias Económicas. Instituto de Economía y Finanzas 2021
Materias:
Direct Taxation
Indirect Taxation
Tax History
Tributación directa
Tributación indirecta
Historia Fiscal
Acceso en línea:https://revistas.unc.edu.ar/index.php/acteconomica/article/view/28760
Aporte de:
Revistas de la UNC de Universidad Nacional de Córdoba
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spelling I10-R10-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
institution Universidad Nacional de Córdoba
institution_str I-10
repository_str R-10
container_title_str Revistas de la UNC
language Español
format Artículo revista
topic Direct Taxation
Indirect Taxation
Tax History
Tributación directa
Tributación indirecta
Historia Fiscal
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
topic_facet Direct Taxation
Indirect Taxation
Tax History
Tributación directa
Tributación indirecta
Historia Fiscal
author Asensio, Miguel Angel
author_facet Asensio, Miguel Angel
author_sort Asensio, Miguel Angel
title 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_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_sort turgot revised again: direct and indirect taxes and the economic and fiscal history of the 18th century
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.
publisher Facultad de Ciencias Económicas. Instituto de Economía y Finanzas
publishDate 2021
url https://revistas.unc.edu.ar/index.php/acteconomica/article/view/28760
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first_indexed 2022-08-20T00:58:58Z
last_indexed 2022-10-04T12:26:03Z
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