La questione tariffaria come problema di finanza pubblica nel pensiero degli economisti italiani (1890-1940) (The tariff problem and the public finance from the standpoint of Italian economists (1890-1940)

The spread of the comparative costs theorem coincided in Italy with that of marginalist theories. They both deeply changed the analysis of custom duties. From a theoretical point of view, custom duties were an economic nonsense. From a practical standpoint, revenue duties could be allowed, as they did not fill the comparative costs gap. New Italian trade policy, starting with 1887 tariff, was so completely rejected. The intransigent attitude of Italian economists softened in following years. This shift was partially due to political reasons, but more significantly to the theoretical developments which stressed in those years the importance of dynamic economics and the role of sociological elements in the taxation genesis. During the fascist period, the analysis of custom duties was influenced by two major changes. First, the reduced role of custom duties as the main device to control foreign trade. Second, the political and economic constraints which forced the Fascist regime to a progressive closing of the home market. These elements emphasized the differences between neoclassical and corporative economists.