The double taxation of savings: the Italian debate revisited
AbstractIn the first half of the 20th century, Italian scholars of public finance debated J. S. Mill's theorem on the double taxation of savings. Building on I. Fisher's contribution, L. Einaudi started the discussion, which lasted for some 30 years, involving a significant number of scholars. This paper critically discusses the crucial aspects of this debate, with the aim, firstly, to highlight its peculiarity and specificity with respect to the previous Anglo-Saxon literature. A second aim is to discuss critically, from a historiographical perspective, the main reasoning put forward in the debate.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by University of Genoa, Research Doctorate in Public Economics in its series DEP - series of economic working papers with number 3/2010.
Date of creation: Oct 2010
Date of revision:
Contact details of provider:
Postal: University of Genoa c/o Marcello Montefiori via Vivaldi, 5 16126 Genova ITALY
Fax: +39 010 209 5223
Web page: http://www.dep.unige.it/
More information through EDIRC
double taxation of savings; Italian tradition in public finance;
Find related papers by JEL classification:
- B0 - Schools of Economic Thought and Methodology - - General
- B30 - Schools of Economic Thought and Methodology - - History of Economic Thought: Individuals - - - General
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
This paper has been announced in the following NEP Reports:
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Marcello Montefiori).
If references are entirely missing, you can add them using this form.