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003			ES-MaIEF
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008			221230t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968244 _aTurina, Alessandro
245		0	_aSome notes on Luigi Einaudi and the legacy of his ‘Principles of public finance’ _bA fiscal mythoclast in retrospect _c Alessandro Turina
500			_aResumen
520			_aThis year marks the ninetieth anniversary of Principî di scienza della finanza by Luigi Einaudi. This work is one among many by this prominent Italian fiscal polymath, yet it is especially illustrative of many of his more remarkable contributions to the public finance and tax law discourse. As such, it can be considered an important chapter in Einaudi’s work if not a milestone. In this respect, the book offers the opportunity to revisit some of his most well-known and influential contributions along with a reconsideration of certain idées reçues that appear to surround his legacy. In either direction along these reading itineraries, it is impressive how many of the propositions emerging from the pages of the Principî appear to be topical and, in some way, refreshing in connection with much of the ongoing (international) tax policy debate. Einaudi actually had a penchant for debunking myths and illusions, an exercise which has not lost its topicality and relevance.
650		4	_947990 _aPENSAMIENTO ECONOMICO
650		4	_950201 _aHACIENDA PUBLICA
650		4	_aIMPUESTOS _947460
650		4	_942842 _aDOBLE IMPOSICION
650		4	_943275 _aEINAUDI, LUIGI (1874-1961)
773	0		_9168618 _oOP 2141/2022/11 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, n. 11, November 2022, p. 836-849
942			_cART