Teoria positiva del beneficio e finanza locale responsabile: la lezione di Sergio Steve

Sergio Steve was the last represntative of the Italian tradition of Scienza delle Finanze, whose core was the ideal conception of a democratic finance based on the correspondence between citizens' preferences and public finance decisions. In the writings of Steve, a clear example of this approach is in dealing with matters of local taxation. The benefit principle of taxation is taken by Steve in its positive meaning - following de Viti de Marco - as a principle of responsible local taxation