Paolo Silvestri's scientific contributions
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Citations
... In any case, the contractarian account, as important as it is, is only one among many: much work remains to be done to understand PTDIs as well as taxpayers' behaviour from a theoretical and empirical viewpoint, as well as from several disciplinary perspectives. Various issues are worth exploring, such as similarities and differences between PTDIs and other forms of "tax choice" implying the "taxpayer's sovereignty" (Buchanan 1963;Wagner 2013;Le Grand 2003 or participation in decisions as to how tax is spent (Alm et al. 1993); experiments aimed at testing forms of voluntary taxation (Li et al. 2011); historical, economic, anthropological, legal and philosophical reconstructions of forms of voluntary taxation (Einaudi 1940(Einaudi /2014(Einaudi , 2017Silvestri 2015Silvestri , 2017Gribnau 2017) or "voluntary cities" (Beito et al. 2002). That is not to mention similarities and differences between taxpayers' behaviours in TPDIs and the huge literature on voluntary contributions to public goods, 27 and, above all, on charitable giving, where the behavioural hypothesis of a "gift-without-sacrifice" in the case of the 5 × 1000 ) seems to challenge the utilitarian assumption of the literature on charitable giving-ranging from Becker (1974) to Andreoni's "warm glow" (1989Andreoni's "warm glow" ( , 1990)-at least in the sense that the "absence of sacrifice" reopens the possibility of understanding "altruism" through a new lens. ...
