In Italy taxation on incomes in the agricultural sector is based mainly on a cadastral criterion introduced over two centuries ago. Special treatment for incomes in this sector is common to many developed countries, although the tax bases are periodically revised. In Italy average cadastral...

A recent book by McLure analyses Italian economic thought in the early 20th century with breference to the school of fiscal sociology, consisting of a number of Italian economists who shared the views of Vilfredo Pareto on public finance. These Italian economists sought ways to explain choices...