Myths and Paradoxes of Justice in Taxation

Riccardo Faucci and Roberto Marchionatti
Additional contact information
Riccardo Faucci: University of Pisa

Chapter 2 in Luigi Einaudi: selected Economic Essays, Volume 2, 2014, pp 67-147 from Palgrave Macmillan

Abstract: Abstract For a long time I was uncertain as to the most appropriate title for this essay. It would not have been completely out of place to entitle it: ‘In defence of the state against the doctrinaires’, since it is common knowledge worldwide that the confraternity of the doctrinaires is becoming the enemy number one of public finance. Public administrators — ministers of finance or directors of the great revenue services — who are in charge of the finances of contemporary states find themselves having to strenuously defend the systems currently in force against the reforming mania of the doctrinaires, and even though these systems do actually function and yield a revenue of billions, the doctrinaires seek to ensure justice; what is more, they are not content with simple rough-hewn justice — which is the only concretely possible version — but instead they desire perfect justice, which is complicated and destroys ten in order to collect one.

Keywords: Public Finance; Taxable Base; Legal Scholar; Collective Community; Custom Duty (search for similar items in EconPapers)
Date: 2014
References: Add references at CitEc
Citations: View citations in EconPapers (1)

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:pal:palchp:978-1-137-34500-4_6

Ordering information: This item can be ordered from
http://www.palgrave.com/9781137345004

DOI: 10.1057/9781137345004_6

Access Statistics for this chapter

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