An attempt at an analysis of smuggling

Abstract

This small essay was published by Cesare Beccaria in the periodical Il Caffé, where the Milanese illuminists of the Società dei Pugni used to publish their works in the eighteenth century. In this article, written in 1764 – when “On Crimes and Punishments” was published –, Beccaria sets forth an economic analysis of the smuggling issue. The author joints elements such as taxes, the value of the smuggled goods and the Treasury’s surveillance intensity. The author formulates a theorem which, from those elements, allows the public policy officers to know how much smuggling should be expected from the merchants.