Equilibrium and Italian fiscal sociology: A reflection on the Pareto-Griziotti and Pareto-Sensini letters on fiscal theory
AbstractThis paper reflects on the influence of Vilfredo Pareto's letters on Ricardian equivalence and fiscal theory to Benvenuto Griziotti and Guido Sensini. The letters are important for emphasizing the need for fiscal studies to consider equilibrium, particularly social equilibrium, at a time when Italian fiscal sociology was in its formative stage. Griziotti came to accept fiscal sociology, albeit in an eclectic form that focused directly on political and legislative matters rather than social equilibrium. In contrast, Sensini progressively developed a framework for fiscal theory that focused primarily on the fundamental relationship between fiscal phenomena and social equilibrium.
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Bibliographic InfoArticle provided by Taylor & Francis Journals in its journal The European Journal of the History of Economic Thought.
Volume (Year): 12 (2005)
Issue (Month): 4 ()
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- James, Simon, 2010. "Combining the contributions of behavioral economics and other social sciences in understanding taxation and tax reform," MPRA Paper 26289, University Library of Munich, Germany.
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