The Fiscal Sociology of Gino Borgatta: Pareto, Extra-economic Redistribution and Economic Growth

The purpose of this study is to establish the extent to which Borgatta's early fiscal sociology is consistent with, and different from, Vilfredo Pareto's critical views on fiscal theory. Particular emphasis is given to the treatment of the relationship between 'extra-economic' redistribution, achieved through fiscal measures, and economic growth. Since evidence of Pareto's influence is much weaker in Borgatta's more mature studies, the 'definitive' Paretian fiscal sociology that emerged in his early 'Lo Studio Scientifico dei Fenomeni Finanziari' is investigated for possible indications of why Borgatta did not subsequently develop fiscal studies further along Paretian lines.