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The Early Invention of the so-called Laffer Curve and the Mathematics of the Progressive Tax in the Italian Tradition

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  • Mario Pomini

Abstract

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.

Suggested Citation

  • Mario Pomini, 2022. "The Early Invention of the so-called Laffer Curve and the Mathematics of the Progressive Tax in the Italian Tradition," HISTORY OF ECONOMIC THOUGHT AND POLICY, FrancoAngeli Editore, vol. 2022(2), pages 77-93.
    • Handle: RePEc:fan:spespe:v:html10.3280/spe2022-002003
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    References listed on IDEAS

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    1. Amedeo Fossati, 2003. "Public Goods in the Italian Tradition," Il Pensiero Economico Italiano, Fabrizio Serra Editore, Pisa - Roma, vol. 11(1), pages 99-122.
    2. Amedeo Fossati, 2010. "The idea of State in the Italian tradition of public finance," The European Journal of the History of Economic Thought, Taylor & Francis Journals, vol. 17(4), pages 881-907.
    3. Domenico da Empoli, 2003. "Equity Issues in the Italian Public Finance Tradition," Il Pensiero Economico Italiano, Fabrizio Serra Editore, Pisa - Roma, vol. 11(1), pages 159-169.
    4. Domenicantonio Fausto, 2008. "The Italian theories of progressive taxation," The European Journal of the History of Economic Thought, Taylor & Francis Journals, vol. 15(2), pages 293-315.
    5. Giuseppe Dallera, 2003. "The Italian Tradition in Fiscal Theory: Taxation and Efficiency," Il Pensiero Economico Italiano, Fabrizio Serra Editore, Pisa - Roma, vol. 11(1), pages 123-158.
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    More about this item

    JEL classification:

    • B26 - Schools of Economic Thought and Methodology - - History of Economic Thought since 1925 - - - Financial Economics
    • B30 - Schools of Economic Thought and Methodology - - History of Economic Thought: Individuals - - - General

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