Impuestos y justicia distributiva

una evaluación de la propuesta de justicia impositiva de Murphy y Nagel

  • Cristian Pérez Muñóz Instituto de Ciencia Política, Facultad de Ciencias Sociales, Universidad de la República.
Palabras clave: Justicia tributaria, Impuestos negativos a la Renta

Resumen

Recientemente Liam Murphy y Thomas Nagel han presentado una interesante y polémica propuesta para evaluar el carácter justo o injusto de los sistemas tributarios (Murphy y Nagel 2001, 2002; Murphy 2005a, 2005b). Su tesis central dice que un esquema impositivo será justo si y solo si éste es funcional a un conjunto de instituciones legales y económicas justas. En este trabajo pretendo contribuir al debate generado tras la propuesta de estos autores. El artículo se divide de la siguiente forma. En primer lugar, repaso los lineamientos principales de la propuesta de Murphy y Nagel. En segundo lugar, examino algunas implicaciones institucionales que supondría la adopción de sus criterios a la hora de optar por un sistema tributario específico. Concretamente, en esta parte examino la propuesta de impuestos negativos a la renta (Negative Income Tax) como un arreglo institucional que se puede adecuar a los requerimientos normativos presentados por Murphy y Nagel.

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Publicado
2018-10-29
Cómo citar
Pérez Muñóz, C. (2018). Impuestos y justicia distributiva. Revista Uruguaya De Ciencia Política, 16(1), 201-221. Recuperado a partir de http://rucp.cienciassociales.edu.uy/index.php/rucp/article/view/242