The heart of collective action beats through two cavities, regulation and taxation. Regulationis considered by Villar Palasí as a necessary counterbalance for fiscal regression.This is the effect of excise taxes on which contemporary public finance criticallydepends to maintain revenue levels inside a budgetary structure unable to produce realincome redistribution. The core of the author’s contribution to the Economic Analysisof Public Law is connected to the Neoclassical School and Welfare Economics thought,as explained in this paper. Villar offers a prodigious notion of fair price well grounded ona robust knowledge of the history of ideas and it is applied to define the redistributiverole of public bodies through regulation. Villar’s insights are of great help to comprehendthe current fiscal equilibrium struggle and collective action institutions functioning.