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The double taxation of savings: the Italian debate revisited

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  • Amedeo Fossati

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

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.

Suggested Citation

  • Amedeo Fossati, 2010. "The double taxation of savings: the Italian debate revisited," DEP - series of economic working papers 3/2010, University of Genoa, Research Doctorate in Public Economics.
    • Handle: RePEc:gea:wpaper:3/2010
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    References listed on IDEAS

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    1. Amedeo Fossati, 2010. "Vilfredo Pareto and the methodology of the Italian tradition in public finance," DEP - series of economic working papers 1/2010, University of Genoa, Research Doctorate in Public Economics.
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    Cited by:

    1. Amedeo Fossati, 2012. "The Italian Tradition in Public Finance: an Annotated Bibliography of Mauro Fasiani," DEP - series of economic working papers 1/2012, University of Genoa, Research Doctorate in Public Economics.
    2. Angelo Baglioni & Andrea Monticini, 2013. "Why Does the Interest Rate Decline Over the Day? Evidence from the Liquidity Crisis," Journal of Financial Services Research, Springer;Western Finance Association, vol. 44(2), pages 175-186, October.

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    1. Amedeo Fossati, 2012. "The Italian Tradition in Public Finance: an Annotated Bibliography of Mauro Fasiani," DEP - series of economic working papers 1/2012, University of Genoa, Research Doctorate in Public Economics.
    2. Angelo Baglioni & Andrea Monticini, 2013. "Why Does the Interest Rate Decline Over the Day? Evidence from the Liquidity Crisis," Journal of Financial Services Research, Springer;Western Finance Association, vol. 44(2), pages 175-186, October.

    More about this item

    Keywords

    double taxation of savings; Italian tradition in public finance;

    JEL classification:

    • B0 - Schools of Economic Thought and Methodology - - General
    • B30 - Schools of Economic Thought and Methodology - - History of Economic Thought: Individuals - - - General
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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