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Guicciardini's La Decima scalata: The first treatise on progressive taxation

Regent, Nikola


Although published for the first time only in 1849, La Decima scalata is the first treatise ever written on progressive taxation. Composed in the 1510s or 1520s, it is set in late fifteenth-century Florence, after the expulsion of Piero de' Medici: in two discorsi, first in favore, and then in contrario, Guicciardini through the mouth of two unnamed Florentine speakers develops the arguments pro and contra the proposed progressive tax. After an overview of its initial reception in the public...[Show more]

CollectionsANU Research Publications
Date published: 2014
Type: Journal article
Source: History of Political Economy
DOI: 10.1215/00182702-2647522


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