Markets and Taxation: Modern Taxation Principles and the School of Salamanca

ESIC Market Economic and Business Journal, Vol. 138 January-April 2011, pp. 91-116

26 Pages Posted: 8 Nov 2012

See all articles by Luis Perdices de Blas

Luis Perdices de Blas

Universidad Complutense de Madrid (UCM)

J. Revuelta Lopez

affiliation not provided to SSRN

Multiple version iconThere are 2 versions of this paper

Date Written: 2011

Abstract

Tax systems influence the decisions of private agents. Because of that their evolution and the principles that govern them determine to some extent economic development. Modern tax systems existing in the developed countries follow broadly the principles enunciated by the German economist Fritz Neumark. In this article we will analyze how the evolution of these principles can be traced back to the School of Salamanca, in the XVIth century. To do this we carried out a comparative analysis with the aim of determining what modern taxation principles were developed by theologians-jurists of the School of Salamanca. The results show that at least half of Neumark’s eighteen principles were already known by the scholastics of the School of Salamanca.

Keywords: School of Salamanca, history of economic thought, Neumark, tax principles

JEL Classification: B11, H20, N43

Suggested Citation

Perdices de Blas, Luis and Revuelta Lopez, J., Markets and Taxation: Modern Taxation Principles and the School of Salamanca (2011). ESIC Market Economic and Business Journal, Vol. 138 January-April 2011, pp. 91-116, Available at SSRN: https://ssrn.com/abstract=2172318

Luis Perdices de Blas (Contact Author)

Universidad Complutense de Madrid (UCM) ( email )

Carretera de Humera s/n
Madrid, Madrid 28223
Spain

J. Revuelta Lopez

affiliation not provided to SSRN

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