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.File | Dimensione | Formato | |
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