The essay paper retraces, in a diachronic perspective, the debate on the ability to contribute from the end of the XIX Century in the thought of the “classics” in order to bring out Jarach’s innovative ideas and original reflections. Particular emphasis is dedicated to the relationship among the studies of the financial law and the public finance in the dogmatic classifications relating to taxes as well as on the definition of the taxable event.
Dino Jarach e il concetto di capacità contributiva
Mario Aulenta
2020-01-01
Abstract
The essay paper retraces, in a diachronic perspective, the debate on the ability to contribute from the end of the XIX Century in the thought of the “classics” in order to bring out Jarach’s innovative ideas and original reflections. Particular emphasis is dedicated to the relationship among the studies of the financial law and the public finance in the dogmatic classifications relating to taxes as well as on the definition of the taxable event.File in questo prodotto:
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