![](https://fapublic.blob.core.windows.net/fa-riviste/copertine/ep.jpg)
The paper highlights two major contributions by Cesare Cosciani: the completion of an economic theory of public finance based on the Pantaleoni-De Viti De Marco tradition and the theoretical and administrative design of the Italian tax reform; moreover, it emphasises the similarity between the Stiglitz’s approach and the Cosciani’s one.