LIBRI DI FRANCESCO FORTE

Il volume raccoglie alcuni saggi di politica economica dedicati a Gian Cesare Romagnoli e presentati nella Giornata in suo onore all’Università Roma Tre. Tra i temi affrontati: la contabilità economica italiana ed europea; la politica economica dell’ambiente; una trattazione metodologica e applicata del ciclo economico, del commercio internazionale, della sostenibilità fiscale del debito pubblico e dello stato del benessere per l’infanzia; la politica dei trasporti e la politica economica regionale.

La rilevanza dei temi dell’organizzazione e della gestione dei sistemi tributari, e degli effetti delle imposte sugli incentivi e sulla crescita economica, hanno indotto la Società Italiana di Economia Pubblica a dedicare la sua XX riunione scientifica all’Economia della tassazione – la ricerca sui modelli impositivi, sulle ragioni, le funzioni e gli effetti dei tributi. Questa raccolta offre una selezione di contributi, rappresentativa di alcuni dei filoni di studio oggi più importanti e fecondi.

L’Economia del Capitale Umano ha recentemente conosciuto notevoli sviluppi in relazione sia ai suoi effetti sull’accumulazione delle conoscenze e sulla crescita economica, sia ai suoi effetti sulla equità sociale. La Società Italiana di Economia Pubblica ha dedicato la XIX Riunione scientifica a un esame dettagliato di tutti gli aspetti salienti in materia. Il volume fornisce uno spaccato dei risultati del Convegno tenutosi a Pavia nel 2007, raccogliendo alcuni emblematici contributi.

This bibliography includes all the scientific and political writings in volumes and journals and all the published discourses in Parliament and in various political, economic and scientific meetings of Ezio Vanoni from 1932 to 1956, the year of his death. It is divided in four sections: studies in the economics of public finance, studies of economic and financial and fiscal policy, studies of financial law (actually mainly tax law), collections of works, writings and discourses, done my different authors, since his death to the present time. The main work to be noticed in this last section are the two volumes of Studies of financial law and science of public finance, edited and introduced by Francesco Forte and Cesare Longobardi, in 1962, with the (reductive) title of Opere giuridiche for the publisher Giuffrè of Milano and the impressive collection of parliamentary discourses in two volumes, of IXXV +1329 pages, published by the Senate of the Republic, edited and presented, in 1978, by Antonio Tramontana, with an Introduction of Amin¬tore Fanfani, then president of the Senate. The collection of economic and political writings by Piero Barucci includes also selected articles in local Journals and periodical of Valtellina where Vanoni was born and elected , while the collection of writings of Vanoni on market economy and social justice by Antonio Magliulo includes a bibliography of almost all the writings inclusive of those in local press published until 1991. The present one includes also some scientific and political writings not yet published at that time or not found by Magliulo.

The paper deals with the ethical principles of Ezio Vanoni as for the relation between the individual liberties and the state and as for the two specific areas of monetary policy and of public economics. The paper considers, first Vanoni’s writings and discourses, from 1946 to 1949 when he has been member of parliament and, for few months, Minister of foreign trade and from April 1948 to February 1956, and then those (an impressive amount) that he made when has been Minister of Finance or/and Treasury and Budget. In the first part of this second period Vanoni undertook an important tax reform, introducing, among others, the general obligation of taxpayers to the annual report of their income. In the final part of the period he launched a ten year program of development of employment and income of Italy. Vanoni’s ethical principles lead him to consider essential both monetary stability and a sound credit policy, for the protection and encouragement of savings and for the development of the entrepreneurial activities, with particular regard to the small business and new initiatives. But it is in the area of taxation, that ethical principles had a paramount role in Vanoni’s theory and policy. Indeed according to him the state and the tax payers have a reciprocal moral duty. The state should constantly adapt the taxes to the ability to pay of the tax payers and should reduce their burden in exchange for an increase of tax compliance. Furthermore. the state should preferentially devote the revenues to investments and productive expenditure to foster growth and the ability to pay. On this basis, tax payer should consider that a sincere report of their incomes and revenues, is a moral duty, needed for the common welfare. Tax authorities, in principle, should trust the fiscal reports of the citizens and should not believe to them only if were able to demonstrate their wrongness. On the basis of these principles Vanoni was able to reduce substantially the tax rates, securing a constant increase of the revenues as ratio to national income. So that in a sense one can say that he applied an ethical doctrine of what is now named as the Laffer curve.

Museums provide immaterial services of information goods; the agency relation may be assessed as for other public utility concerns, by appropriate indicators. In the first part, methodological problems are analysed focusing on the two main missions of the Museum, of conservation and supply of services to the public by considering efficiency, effectiveness and distribution issues, from stocks and flows points of view. The second part considers the various situation and performance indicators for recording and material preservation of the stock; and for services to the public (opening times, shares of items exposed and related facilities, etc.). Size and composition of visitors flows and of receipts flows are important indicators of outcome. JEL Classification: Z10