At present, Antonio de Viti de Marco is internationally considered an interest-ing figure, similarly esteemed by Italian and English-speaking scholars, but there was disparity between them in the 1930s in assessments of First Principles of Public Finance. A recent paper suggests De Viti’s research on concrete problems such as tax incidence or public debt is clearly independent from his theoretical framework. Thus, one should consider the disparity in both the theoretical framework and the treatment of concrete topics. To investigate this disparity, material published in the 1930s regarding De Viti’s treatise in Italian and English are considered. Evidence indicates no significant discrepancy between Italian and English-speakers regarding the theoretical framework.
Keywords: Italian tradition in public finance, De Viti de Marco, economic theory of state
Jel Code: B13, B2, B31, B41, H1, H2