Autore
Pomini, Mario

Titolo
The Early Invention of the so-called Laffer Curve and the Mathematics of the Progressive Tax in the Italian Tradition
Periodico
History of economic thought and policy
Anno: 2022 - Fascicolo: 2 - Pagina iniziale: 77 - Pagina finale: 93

The theories of progressive income taxation developed in the Italian debate of the last century have been discussed in depth in a review article by Domenican-tonio Fausto (2008). Italian economists have taken an active part in the debate on the progressive taxation of income and wealth. In general, despite a few oppo-nents, the idea of progressive taxation is agreed upon for political and social rea-sons. In this broad debate on progressivity developed in Italy, there is also an ana-lytical path that Fausto?s article does not consider. The first mathematical contri-bution on this topic was put forward by Tullio Martello in his polemic book against the progressive tax, La progressivit? in teoria e in pratica (1895). The debate was concluded in the 1950s by a mathematical economist and follower of Pareto, Raf-faele D?Addario. D?Addario is worth considering because he explicitly introduced the revenue curve. The decreasing part is well known today as the Laffer curve.



SICI: 2240-9971(2022)2<77:TEIOTS>2.0.ZU;2-5
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72334&Tipo=Articolo PDF

Esportazione dati in Refworks (solo per utenti abilitati)

Biblioteche ACNP che possiedono il periodico