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La sociologia ?nanziaria di Gino Borgatta (The fiscal sociology of Gino Borgatta)

Author

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  • Michael McLure

    (University of Western Australia - Economics Program)

Abstract

Outside of Europe, Italian ?scal sociology is almost unknown. The main original contributions have not yet been translated into English and the secondary literature is generally in accordance with James Buchanan’s conclusion that Borgatta was a direct follower of Pareto, searching a sociological (rather than economic) explanation for the ?scal phenomenon. The scope of this study is to establish the extent to which the ?scal sociology that Borgatta espoused in Lo Studio Scienti?co dei Fenomeni Finanziari is compatible with Pareto’s views on the theoretical treatment of the ?scal phenomenon. The conclusion is, in part, that the role of economic analysis is given more importance in Borgatta’s ?scal sociology than in Pareto, and that this was facilitated by utilising a less strict experimental methodology than that advocated by Pareto.

Suggested Citation

  • Michael McLure, 2004. "La sociologia ?nanziaria di Gino Borgatta (The fiscal sociology of Gino Borgatta)," Il Pensiero Economico Italiano, Fabrizio Serra Editore, Pisa - Roma, vol. 12(2), pages 191-203.
    • Handle: RePEc:pei:journl:v:12:y:2004:2:12:p:191-203
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    Keywords

    Gino Borgatta; Italian economic thought of twentieth century (Gino Borgatta; pensiero economico italiano del Novecento);
    All these keywords.

    JEL classification:

    • B31 - Schools of Economic Thought and Methodology - - History of Economic Thought: Individuals - - - Individuals
    • B41 - Schools of Economic Thought and Methodology - - Economic Methodology - - - Economic Methodology
    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other

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