Template-Type: ReDIF-Article 1.0
Author-Name: Francesco Forte
Author-Email:
Author-Workplace-Name: Università di Roma «La Sapienza» - Dipartimento di Economia Pubblica
Title:  Alla scuola di Luigi Einaudi. Il risparmio e l’imposta da Einaudi a Fubini
(Athe the school of Luigi Einaudi. Saving and tax from Einaudi to Fubini)
Abstract: This paper provides a comprehensive analysis of Renzo Fubini’s contribution to the study of public ?nance, focusing primarily on the issues of theoretical foundations and the economic e?ects of a general tax on income. 
Having reformulated Einaudi’s theorem on the double taxation of savings and its associated distortionary e?ects, Fubini utilised Marshall’s partial equilibrium framework to undertake a pioneering analysis of short run forward tax 
shifting resulting from the general taxation of income. Furthermore, he studied the e?ect of this tax on the temporal distribution of investments, suggesting that the resulting economic damage was signi?cant over the long period. 
Classification-JEL: B13; B31
Keywords:  Renzo Fubini; Italian economic thought of the twentieth century (Renzo Fubini; pensiero economico italiano del Novecento)
Journal: Il Pensiero Economico Italiano
Pages: 57-75
Volume: 12
Issue: 2
Year: 2004
File-URL: http://www.libraweb.net/articoli.php?chiave=200406302&rivista=63
Handle: RePEc:pei:journl:v:12:y:2004:2:5:p:57-75