Abstract

The essay analyzes Giorgio Lombardi’s scientific reflection on tax duty as a specification, in the economic and social sector, of the general duty of constitutional solidarity. Lombardi, in fact, was among the first to underline the close link between fiscal justice and social justice: in the author’s opinion, in Lombardi’s thought taxes must be coherently aimed at the pursuit of substantial equality and must also satisfy the objectives of constitutional solidarity in a more general perspective of social justice, in order to reduce inequalities.