This paper reflects on the influence of Vilfredo Pareto’s letters to two of his ex-students, Benvenuto Griziotti and Guido Sensini, on Ricardian equivalence and fiscal theory. The letters are of historical interest because of their emphasis on the need for fiscal studies to consider “social...

Even though important analytical concepts named after Vilfredo Pareto were, and still are, employed in public finance theory, Pareto was actually a harsh critic of the Italian public finance tradition, especially the classic studies on public goods and the reliance on the benefit principle when...

Outside of Continental Europe, Italian fiscal sociology is almost completely unknown. Seminal works have not yet been translated into English, and what is known is generally consistent with James Buchanan’s contention that Gino Borgatta was the most direct follower of Pareto who, with others,...