Amilcare Puviani

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Amilcare Puviani (* 1854 in San Felice sul Panaro ; † 1907 ) was an Italian economist and is considered an early proponent of the public choice theory . He dealt with public finance and its sociological and sociopolitical aspects.

Life

Puviani came from the province of Modena . On July 29, 1876, he finished his law studies at the University of Bologna with honors and a topic on "indirect prevention" ("Della prevenzione in generale e specialmente della prevenzione mediata"). He then studied finance in Perugia and received a professorship there. In 1903 he published the first systematic analysis of the connections and effects of taxes and public spending in Italy in his "Illusions in der public Finanzwirtschaft". He found the main cause of the lack of transparency in the close relationships between legislators and interest groups.

His ideas were later further developed in the New Political Economy by James M. Buchanan and his books were reprinted several times.

today

Puviani's work is often reduced to 11 proposals in his work "Teoria della illusione finanziaria", in which he recommends a government how to squeeze as much money as possible from its subjects without provoking open resistance.

These goods :

  • Better indirect than direct taxes in order to hide them in the price of goods.
  • Loan financing of government spending to tax future generations (rather than present ones).
  • Promote inflation to devalue national debt.
  • Taxation of luxury goods and gifts, as more easily acceptable.
  • Establish "temporary taxes" in an exceptional situation and leave them in place.
  • Use social conflict to tax unpopular groups such as B. Rich.
  • Threaten with denial of benefits and social breakdown in case of tax reduction.
  • Break down tax into installments over the year.
  • Do not mention the actual amount of the burden.
  • Conduct budget deliberations in parliament in such a way that they remain incomprehensible.
  • Hide expenditure items in the budget behind general terms.

Works

  • Del Sistema Economico Borghese in rapporto alla civiltà . N. Zanichelli. Bologna. 1883
  • Il contenuto dell'imposta sui fabbricati secondo la scienza delle finanze ed il diritto finanziario . Perugia. 1889
  • Teoria della illusione nelle entrate public . Perugia. 1897
    • dt .: The illusions in public finance . Duncker & Humblot. Berlin. 1960, ÜS: Felix Rexhausen
  • Teoria della illusione finanziaria . Palermo. 1903

literature

  • Robert Michels : On the sociology of the party system in modern democracy . W. Klinkhardt. 1911
  • The Teaching of Political Economy in Nineteenth-Century Italy and the Characteristics of its Institutionalization in: Sociology of the Sciences Yearbook. Springer Netherlands. 1991. ISBN 978-0-7923-1001-3
  • Günter Schmölders: Milestones of the national economy , book financial policy, Verlag Springer Berlin Heidelberg, 2007, ISBN 978-3-540-72213-7

swell

  1. ↑ parent role Univ. Bologna  ( page no longer available , search in web archives )  Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice.@1@ 2Template: Dead Link / www.archiviostorico.unibo.it  
personal data
SURNAME Puviani, Amilcare
BRIEF DESCRIPTION Italian financial economist
DATE OF BIRTH 1854
PLACE OF BIRTH San Felice sul Panaro
DATE OF DEATH 1907