A questão tributária para os clássicos
DOI:
https://doi.org/10.11606/1980-53572846lfKeywords:
taxes, classical political economy, public financeAbstract
The conceptual innovations brought about by the classical political economy were
important to public finance analysis. They allowed the formulation of a large range of
questions and a richer analysis of tax incidence, based on the theory of the income
determinants. Comparision between Petty and Smith can prove this statement. The
identification of profit as the key type of income of the economy, the identification of
goods with wealth, and the liberal vision about foreign trade enriched Smith's analysis on
capital acumulation, tax productivity and their impact on foreign trade. The theoretical
divergences between Smith and Ricardo were the source of their different conclusions
about the effects of taxes on relative prices, on capital accumulation and on foreign
trade.
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Atualizado em 14/08/2025