This paper rediscovers the meaning and relevance of Luigi Einaudi's Scienza delle Finanze, which still aspired to a reflection on man and good polity. It reconstructs some key moments in Einaudi ' s thought: the vision of the fiscal process, the legal-political speculation, the last reflections aimed at going beyond both the Italian Tradition in Public Finance and Wicksell ' s scheme, up to the synthesis elaborated in the critical point theory. Einaudi shows why the fiscal process is at the heart of horizontal/vertical reciprocities and vicious/virtuous circles between society and state, and why a good polity needs free and morally responsible people.

Luigi Einaudi’s ‘Scienza delle Finanze’ or the science of good government

Silvestri, Paolo
2023-01-01

Abstract

This paper rediscovers the meaning and relevance of Luigi Einaudi's Scienza delle Finanze, which still aspired to a reflection on man and good polity. It reconstructs some key moments in Einaudi ' s thought: the vision of the fiscal process, the legal-political speculation, the last reflections aimed at going beyond both the Italian Tradition in Public Finance and Wicksell ' s scheme, up to the synthesis elaborated in the critical point theory. Einaudi shows why the fiscal process is at the heart of horizontal/vertical reciprocities and vicious/virtuous circles between society and state, and why a good polity needs free and morally responsible people.
2023
Italian tradition in public finance
state
critical point theory
reciprocity
liberty
File in questo prodotto:
Non ci sono file associati a questo prodotto.

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/20.500.11769/589450
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus 2
  • ???jsp.display-item.citation.isi??? ND
social impact