Issues of public finance theory in Attilio da Empoli’s scientific work

Examines Attilio da Empoli’s contributions in the field of public finance. This scholar was endowed with particular scientific qualities which allowed him to give original contributions to the theory of public finance, in particular in the field of oblique and backward tax shifting. The other main topics of da Empoli’s critical reflection concern tax shifting in relation to cost conditions, the shifting of a general income tax and the methodological aspects of the joint analysis of the tax and expenditure sides.