PROFILO BIOGRAFICO E SCIENTIFICO DI MARIO PUGLIESE (1903-1940) NELL’OTTANTESIMO ANNIVERSARIO DELLA PROMULGAZIONE DELLE LEGGI RAZZIALI ITALIANE

Abstract. On the eightieth anniversary of the promulgation of Italian Racial Laws (1938), this paper aims to reconstruct the figure and work of Mario Pugliese – one of the first students of Benvenuto Griziotti – who died exile in Argentina in 1940, a few months after leaving Italy. Pugliese was a cultured and cosmopolitan scholar of Public Finance and Financial Law. He taught at the Universities of Genova, Pavia, Siena, Trieste and Córdoba. In 1937 he was co-founder, with Griziotti and Ezio Vanoni, of the Rivista di diritto finanziario e scienza delle finanze. His studies in Tax Law inspired the “Ley de Justicia fiscal de los Estatos Unidos Mexicanos”, fourth title of the Codigo fiscal de la Federación (1939).