This article attempts to lay out the central characteristics of Antonio Rosmini’s (1797–1855) fiscal and tributary philosophy. Incorporating a multitude of elements from the doctrines of great economists such as Adam Smith, Jean-Baptiste Say, or Simonde de Sismondi and illuminating them with his Christian view of the human person, Rosmini elaborates a complex economic, juridical, and ethical philosophy of taxes. Taking into account these economic-juridical principles, the article also shows the detailed opinions of this great modern philosopher on particular taxes such as income taxes, consumption taxes, taxes on luxury goods, taxes on imports, or taxes applied on the use of public goods. Finally, the article includes Rosmini’s acute observations on direct and indirect taxes as well as his ideas on tax collection, tax laws, and the political role of taxes in order to reach a more just distribution of property in society.
Carlos Hoevel, "The Fiscal and Tributary Philosophy of Antonio Rosmini," Journal of Markets & Morality 10, no. 1 (Spring 2007): 67-84