Leggendo il libro di Francesco Forte su "Ezio Vanoni economista pubblico"

The recent book by Francesco Forte “Ezio Vanoni economista pubblico”, provides both lawyers and legal scholars with interesting issues. The nine essays which constitute the volume – written along a period of fifty years (1956-2006) – well represent Vanoni’s great personality: his interdisciplinary approach to financial facts is the link between Vanoni as a public economist and Vanoni as a lawyer. This is also the Benvenuto Griziotti’s heritage: it is the “Pavia School” imprinting. Forte underlines Vanoni’s economic profile, by analysing – among others – his exchange-tax theory, his tax law essays, his idea of “fair (optimal) imposition”, his values of economic ethics and the contribution to the dogmatic debate on State economic planning. Vanoni’s reputation is due to his tax reform, which led to a “Copernican revolution” in the relationship between the taxpayer and the State. Bilateral bona fide, tax law codification, taxation based on the rule of law and on taxpayer’s ability to pay: these are principles of legal culture and tax equity. Vanoni’s myth still lives for his modern way of thinking.