IDEAS home Printed from https://ideas.repec.org/a/fan/spespe/vhtml10.3280-spe2022-002003.html
   My bibliography  Save this article

The Early Invention of the so-called Laffer Curve and the Mathematics of the Progressive Tax in the Italian Tradition

Author

Listed:
  • Mario Pomini

Abstract

The theories of progressive income taxation developed in the Italian debate of the last century have been discussed in depth in a review article by Domenican-tonio Fausto (2008). Italian economists have taken an active part in the debate on the progressive taxation of income and wealth. In general, despite a few oppo-nents, the idea of progressive taxation is agreed upon for political and social rea-sons. In this broad debate on progressivity developed in Italy, there is also an ana-lytical path that Fausto?s article does not consider. The first mathematical contri-bution on this topic was put forward by Tullio Martello in his polemic book against the progressive tax, La progressivit? in teoria e in pratica (1895). The debate was concluded in the 1950s by a mathematical economist and follower of Pareto, Raf-faele D?Addario. D?Addario is worth considering because he explicitly introduced the revenue curve. The decreasing part is well known today as the Laffer curve.

Suggested Citation

  • Mario Pomini, 2022. "The Early Invention of the so-called Laffer Curve and the Mathematics of the Progressive Tax in the Italian Tradition," HISTORY OF ECONOMIC THOUGHT AND POLICY, FrancoAngeli Editore, vol. 2022(2), pages 77-93.
    • Handle: RePEc:fan:spespe:v:html10.3280/spe2022-002003
    as

    Download full text from publisher

    File URL: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72334&Tipo=ArticoloPDF
    Download Restriction: Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Amedeo Fossati, 2010. "The idea of State in the Italian tradition of public finance," The European Journal of the History of Economic Thought, Taylor & Francis Journals, vol. 17(4), pages 881-907.
    2. Domenico da Empoli, 2003. "Equity Issues in the Italian Public Finance Tradition," Il Pensiero Economico Italiano, Fabrizio Serra Editore, Pisa - Roma, vol. 11(1), pages 159-169.
    3. Giuseppe Dallera, 2003. "The Italian Tradition in Fiscal Theory: Taxation and Efficiency," Il Pensiero Economico Italiano, Fabrizio Serra Editore, Pisa - Roma, vol. 11(1), pages 123-158.
    4. Amedeo Fossati, 2003. "Public Goods in the Italian Tradition," Il Pensiero Economico Italiano, Fabrizio Serra Editore, Pisa - Roma, vol. 11(1), pages 99-122.
    5. Domenicantonio Fausto, 2008. "The Italian theories of progressive taxation," The European Journal of the History of Economic Thought, Taylor & Francis Journals, vol. 15(2), pages 293-315.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Michele G. Giuranno & Manuela Mosca, 2018. "Political realism and models of the state: Antonio de Viti de Marco and the origins of public choice," Public Choice, Springer, vol. 175(3), pages 325-345, June.
    2. Estrada, Fernando & González, Jorge Iván, 2014. "Política tributaria y economía fiscal en los enfoques de Hayek y Brenann/Buchanan [Tax policy and fiscal economy approaches Hayek and Brennan / Buchanan]," MPRA Paper 57123, University Library of Munich, Germany.
    3. Fernando, Estrada, 2010. "A reading Hayek on power to tax," MPRA Paper 21526, University Library of Munich, Germany.
    4. Nicolas Brisset & Benoît Walraevens, 2021. "From capital to property: History and justice in the work of Thomas Piketty [Du capital à la propriété: Histoire et justice dans le travail de Thomas Piketty]," Post-Print hal-03250042, HAL.
    5. Estrada, Fernando & González, Jorge Iván, 2014. "Tax Power and Economics," MPRA Paper 59075, University Library of Munich, Germany.
    6. Gustavo Nunes Mourão & Eduardo Angeli, 2022. "A classification of the methodology of James M. Buchanan from a multidisciplinary perspective," Constitutional Political Economy, Springer, vol. 33(4), pages 413-432, December.
    7. Estrada, Fernando, 2010. "The power to tax: a lecture of Hayek," MPRA Paper 31384, University Library of Munich, Germany, revised 2011.
    8. Giacomo Gabbuti, 2022. "''Non-Competing Social Groups''? The Long Debate on Social Mobility in Italy (c. 1890-1960)," LEM Papers Series 2022/32, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
    9. Estrada, Fernando, 2010. "Política tributaria y economía fiscal La posición Hayek (1959, 1979) con comentarios de Brenann/Buchanan (1980) [Fiscal tax policy and economy]," MPRA Paper 20094, University Library of Munich, Germany.

    More about this item

    JEL classification:

    • B26 - Schools of Economic Thought and Methodology - - History of Economic Thought since 1925 - - - Financial Economics
    • B30 - Schools of Economic Thought and Methodology - - History of Economic Thought: Individuals - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fan:spespe:v:html10.3280/spe2022-002003. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stefania Rosato (email available below). General contact details of provider: http://www.francoangeli.it/riviste/sommario.aspx?IDRivista=121 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.