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

EsicMarket, Vol. 138, pp. 91-116, 2011

26 Pages Posted: 4 Mar 2013

See all articles by Luis Perdices de Blas

Luis Perdices de Blas

Universidad Complutense de Madrid (UCM)

Julio Revuelta

University of Cantabria - Department of Economics

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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, Julio, Markets and Taxation: Modern Taxation Principles and the School of Salamanca (2011). EsicMarket, Vol. 138, pp. 91-116, 2011, Available at SSRN: https://ssrn.com/abstract=2227744

Luis Perdices de Blas

Universidad Complutense de Madrid (UCM) ( email )

Carretera de Humera s/n
Madrid, Madrid 28223
Spain

Julio Revuelta (Contact Author)

University of Cantabria - Department of Economics ( email )

Av. Los Castros s/n
Santander 39005, Cantabria 39005
Spain

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