Puviani on Smith on Taxes

Carlos Rodriguez Braun

A chapter in The Emergence of a Tradition: Essays in Honor of Jesús Huerta de Soto, Volume I, 2023, pp 253-261 from Springer

Abstract: Abstract Amilcare Puviani (1854–1907), a distinguished member of the Italian “scuola di scienza delle finanze,” of the late nineteenth century and early twentieth century, was the first to show that the state creates fiscal illusions through both taxes and expenditures. He was much appreciated by James Buchanan and the Public Choice School. This essay presents Puviani’s theory of fiscal illusion, and then considers his analysis of Adam Smith and taxation in The Wealth of Nations. Puviani appears to be ultimately right in his assessment, because Smith fell short of the possibilities of analyzing the state as a bilateral result from the interactions between power and its subjects, and of combining objective reality and subjective considerations.

Keywords: Fiscal illusion; Public finance; Public choice; Classical economics; Italian economists (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-17414-8_21

Ordering information: This item can be ordered from
http://www.springer.com/9783031174148

DOI: 10.1007/978-3-031-17414-8_21

Access Statistics for this chapter

More chapters in Springer Books from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().