Abstract

The paper discusses a recent collection of essays dedicated to the Italian school of public finance. The author raises the question of why this kind of studies is still so popular in Italy, and tries to give some answers, following a historical-critical approach. First and foremost, he observes that in spite of their rapid adhesion to marginalism, all the authors active between 1885 and 1900 were imbued of (German) historicist culture. Moreover, the "economic" and "politico-sociological" approaches were not intended as mutually incompatible. Finally, this literature indicates no univocal tendency as far as the relation of fiscal theory with economic reforms is concerned.