#jannaccone

[sraffasnotes-blog]

pre-1928, D1/21: 6; B.III.21.vi

Wieser, The Austrian School, E. J. I, 112

“The most momentuous consequence of the theory of imputation is, I take it, that it is false, with [the] Socialists, to impute to labour alone the entire productive return”.

Quoted by Jannaccone (Costo Pr., 51) who also holds that an important motive in the “utility” writers, was to falsify the doctrinal bases of scientific Socialists – and gives additional references to that effect.

[sraffasnotes-blog]

pre-1928, D1/13: 6 (17); B.III.12.xxv

Pantaleoni, Saggi, I, 146 n.

(quoted by Jannaccone, 342 n)

Is real cost of production increased by an increase in a the imposition of a specific tax on product? Yes, says Pantaleoni: the cost per unit of wheat is increased in exactly the same way if 11 hours instead of 10 are required to produced it, or if, having the government taken 10% of the produce, 10 hours now produce only 9/10 of a unit. The reply to Pantaleoni is ‒ is then the wheat obtained by the Government produced without cost?

Special case of taxes (tasse di Einaudi) which are levied by the State to defray cost incurred in order to contribute to the production of the commodity taxed (e.g. taxes on motor cars, affected to road fund, contribute to produce the services of motor cars).