Examines Attilio da Empoli’s contributions in the field of public finance. This scholar was endowed with particular scientific qualities which allowed him to give original contributions to the theory of public finance, in particular in the field of oblique and backward tax shifting. The other...

The present paper examines the theories of progressive taxation debated in the Italian public finance literature between the end of the nineteenth century and the early decades of the twentieth century. The survey presents only the main arguments, stressing their connection with the...

Examines Attilio da Empoli’s contributions in the field of public finance. This scholar was endowed with particular scientific qualities which allowed him to give original contributions to the theory of public finance, in particular in the field of oblique and backward tax shifting. The other...