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Luigi Einaudi’s ‘Scienza delle Finanze’ or the science of good government

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  • Paolo Silvestri

Abstract

This paper rediscovers the meaning and relevance of Luigi Einaudi’s Scienza delle Finanze, which still aspired to a reflection on man and good polity. It reconstructs some key moments in Einaudi’s thought: the vision of the fiscal process, the legal-political speculation, the last reflections aimed at going beyond both the Italian Tradition in Public Finance and Wicksell’s scheme, up to the synthesis elaborated in the critical point theory. Einaudi shows why the fiscal process is at the heart of horizontal/vertical reciprocities and vicious/virtuous circles between society and state, and why a good polity needs free and morally responsible people.

Suggested Citation

  • Paolo Silvestri, 2023. "Luigi Einaudi’s ‘Scienza delle Finanze’ or the science of good government," The European Journal of the History of Economic Thought, Taylor & Francis Journals, vol. 30(5), pages 764-790, September.
    • Handle: RePEc:taf:eujhet:v:30:y:2023:i:5:p:764-790
    DOI: 10.1080/09672567.2023.2249295
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