‎(GRASLIN, J.J.L.)‎
‎Essai analytique sur la richesse et sur l'impôt, où l'on réfute la nouvelle doctrine économique qui a fourni à la Société Royale d'Agriculture de Limoges les principes d'un programme qu'elle a publié sur l'effet des impôts directs.‎

‎Londres (Paris), 1767. (12), xii, 408 pp. 8vo. Modern marbled boards, red morocco label with gilt lettering. Kress 4142; Goldsmiths 10266; Einaudi 2683; INED 2126; Higgs 4142; Weulersse, i, p. xxvii; Conlon 67:916; Leblanc 139. The very scarce first edition of one of the most important works written against the physiocrats. 'Graslin's reputation never was what it should have been because he put so much emphasis upon criticism of the Physiocrats -which is in fact the best ever proferred- that his readers were apt to overlook his positive contribution. Actually, his Essai analytique presents the outlines of a comprehensive theory of wealth as a theory of total income rather than of income net of all producers expenses including wages -a not inconsiderable improvement considering the role the latter was to play later on. Also he was above his contemporaries insight into the problem of incidence of taxation' (Schumpeter, p. 175). 'In his principal work (the present work) he criticized the physiocratic conceptions of wealth, production and taxation, advocating as preferable to the physiocratic impôt unique what amounted to a kind of progressive tax on income' (Spengler, French Predecessors of Malthus, p. 315.) 'Graslin was a steady and consistent opponent of the tenets of the Physiocrats on the subject of the produit net and the consequences they deducted from this principle and applied to taxtation' (Palgrave, ii, p. 255). - Lightly browned throughout. ‎

Reference : 18577

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