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Georges Legrand propose une analyse d?taill?e de la r?forme fiscale de la Prusse, qui a introduit en 1891 un imp?t sur le capital et une imposition progressive du revenu. Au-del? de son sujet proprement financier, l'ouvrage constitue une r?flexion sur les relations entre l'Etat et la soci?t? au tournant du si?cle.
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