Template-Type: ReDIF-Article 1.0 Author-Name: Terenzio Maccabelli Author-Email: Author-Workplace-Name: Universitą degli Studi di Brescia - Dipartimento di Studi Sociali Title: Luigi Einaudi e l'uguaglianza dei punti di partenza (Luigi Einaudi and the starting-gate theory) Abstract: Starting-gate theory is an economic and social ideal that requires equal initial resources. It is not an ex-post distributive frame but an ex-ante condition: it implies only that people be provided with equal opportunities, leaving to the market the task of governing the final distribution. The paper examines the social philosophy of Luigi Einaudi, by focusing upon his conceptions of the starting-gate theory and the role of death duties as a means to reconcile equity with efficiency Classification-JEL: B31, B51, H21, H24, H63 Keywords: Luigi Einaudi; equal opportunities; inheritance tax debates; social philosophy (Luigi Einaudi; uguaglianza di opportunitą; dibattito su imposte di successione; filosofia sociale) Journal: Il Pensiero Economico Italiano Pages: 171-188 Volume: 20 Issue: 1 Year: 2012 File-URL: http://www.libraweb.net/articoli.php?chiave=201206301&rivista=63 Handle: RePEc:pei:journl:v:20:y:2012:1:10:p:171-188