Template-Type: ReDIF-Article 1.0
Author-Name: Domenico da Empoli
Author-Email:
Author-Workplace-Name: Università di Roma “La Sapienza” - Dipartimento di Teoria Economica e Metodi Quantitativi per le Scelte Politiche
Title: Equity Issues in the Italian Public Finance Tradition
Abstract: This paper aims to address the main equity issues debated in the Italian public finance literature
between the end of the nineteenth century and the early decades of the twentieth century,
pointing out the positions taken by the most representative authors. In evaluating the basic attitude
of the Italian public finance scientists toward these issues one could say that they mostly
did not find enough ‘scientific’ justifications to accept redistribution as a permanent feature of
the tax system, except for the case of the minimum of subsistence exemption. In general, however,
they did not object to redistribution as a free, democratic choice of voters.
The main equity issues covered in this paper are: i) the definition of equity in taxation and
the index of equality; ii) the income base: the issue of progressive taxation from a theoretical viewpoint; iii) the income base: the issue of progressive taxation from a political viewpoint; iv)
the minimum of subsistence exemption; v) the consumption base and the double taxation of savings; vi) the tax treatment of unjust enrichment.
Classification-JEL: H21; H24; D63
Keywords: Equity; taxation; Italian public finance tradition
Journal: Il Pensiero Economico Italiano
Pages: 159-169
Volume: 11
Issue: 1
Year: 2003
File-URL: http://www.libraweb.net/articoli.php?chiave=200306301&rivista=63
Handle: RePEc:pei:journl:v:11:y:2003:1:7:p:159-169