"The Eyes upon Future rather than Past". Relationship between History and Economic Theory in Luigi Luzzatti (byTito Menzani) - Luigi Luzzatti (Venice 1841 Rome 1927) was a very important intellectual and political figure, regarded as the Italian father of cooperative banking. Scholarly debates on Luzzatti who also contributed to economics in a historical perspective have focused on the importance of theory for his historiographic methodology. In this paper we adopt an opposite approach and argue what was the role of economic history in Luzzatti’s economic theory. In brief, in which terms and within which limits can we identify history as the basis used by Luzzatti to develop his own economics? Keywords: Luzzatti; Historical methodology; Economic history; Economic theory; Political economy.)" />