The paper highlights two major contributions by Cesare Cosciani: the completion of an economic theory of public finance based on the Pantaleoni-De Viti De Marco tradition and the theoretical and administrative design of the Italian tax reform; moreover, it emphasises the similarity between the Stiglitz’s approach and the Cosciani’s one.
This paper analyses the scientific and institutional debate on fiscal federalism that took place in Italy in the period between the early Seventies and the early Nineties, when the traditional approach was confronted with the new public choice one, in the context of the changing views on the role of the state. The issue is studied within the set of constraints and opportunities deriving from the European integration process. The proposals put forth in the early Nineties exemplify the emerging model of fiscal federalism both for Europe and for Italy.
Percorsi intorno al caso italiano
cod. 363.58