La teoria positiva del beneficio e la finanza democratica in una prospettiva storica

This paper addresses the historical evolution of benefit-based taxation, with particular reference to the contribution of the Italian school of public finance. In particular, it is shown that the positive interpretation of the benefit theory as a criterion of rationality and judgment is well established in the Italian tradition of public finance. Indeed, the practice of taxation as interpreted by Italian scholars reflects more the outcome of a political bargaining, rather than the consistent application of any normative principle. Under this perspective, the benefit theory may help the functioning of a system of democratic finance, in order to avoid large deviations of the level of taxation from its natural path. Thus, the concept remains of a fundamental role played by the benefit principle in its positive guise as a base for judgments and control of the action of governments. Furthermore, it could justify both the transition from progressive to proportional taxation and the transition from central to local finance.