La pubblicazione dei Miti e paradossi della giustizia tributaria alla fine del gennaio 1938
parve a Fasiani che segnasse un mutamento nella posizione di Luigi Einaudi di fronte al …

This paper rediscovers the meaning and relevance of Luigi Einaudi's Scienza delle Finanze,
which still aspired to a reflection on man and good polity. It reconstructs some key moments …

Can taxation and the redistribution of wealth through the welfare state be conceived as a
modern system of circulation of the gift? But once such a gift is institutionalized, regulated …

Abstract “Percentage Tax Designation Institutions”, also known as “Percentage Philanthropy
Laws”, are fiscal institutions through which taxpayers can freely designate a certain …

Taking as its starting-point Guido Calabresi's latest book–The Future of Law and Economics–
the present article aims to explore the often neglected issue of value judgments and …

The way in which fiscal institutions and fiscal policies are conceived and implemented raises
problems at the intersection of so many ethical, institutional, legal, political and philosophical …

Questo libro propone una rilettura critica della filosofia di Croce, articolata attorno ai due
snodi che la teoria degli'pseudoconcetti'ambisce a trattare unitariamente: il finzionale e …

This paper aims to address the following two questions: a) what is the logic of the kind of
discourse that seeks to found, demarcate or defend the autonomy or the boundaries of a …

This chapter explores the cyclicality of historical awareness in economics. It shows how,
over the centuries, there have been numerous moments when a tendency toward theoretical …

On Abstract and Historical Hypotheses and on Value Judgments in Economic Sciences
(henceforth the 'present essay') is one of Einaudi's (2017) most unique and thoughtful …