The double taxation of savings: the Italian debate revisited

Amedeo Fossati ()
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Amedeo Fossati: Department of Economics and Quantitative Methods, University of Genoa, Italy

No 3/2010, DEP - series of economic working papers from University of Genoa, Research Doctorate in Public Economics

Abstract: In the first half of the 20th century, Italian scholars of public finance debated J. S. Mill's theorem on the double taxation of savings. Building on I. Fisher's contribution, L. Einaudi started the discussion, which lasted for some 30 years, involving a significant number of scholars. This paper critically discusses the crucial aspects of this debate, with the aim, firstly, to highlight its peculiarity and specificity with respect to the previous Anglo-Saxon literature. A second aim is to discuss critically, from a historiographical perspective, the main reasoning put forward in the debate.

Keywords: double taxation of savings; Italian tradition in public finance (search for similar items in EconPapers)
JEL-codes: B0 B30 H20 (search for similar items in EconPapers)
Date: 2010-10
New Economics Papers: this item is included in nep-pub
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Citations: View citations in EconPapers (2)

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