This paper examines public expenditure in the Italian public finance literature between the end of the nineteenth century and the early decades of the twentieth century. Three aspects are considered: the factors that determine the growth of public expenditure; integration of the tax and...

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...