The paper deals with the methodological issues that Einaudi addressed in his rewritten version of On Abstract and Historical Hypotheses and on Value Judgments in Economic Sciences, by placing them within the framework of his broad and deep understanding of the ethical foundations of a good polity. In particular, the paper focuses on the role of value judgments in economic science in general and in the science of public finance in particular, and on the intrinsic interdisciplinary character of these disciplines as ‘human’ sciences and not as mere ‘scientific’ sciences.
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