Impuestos y justicia distributiva
una evaluación de la propuesta de justicia impositiva de Murphy y Nagel
Palabras clave:
Justicia tributaria, Impuestos negativos a la RentaResumen
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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Referencias
Auerbach, Alan y Kevin A. Hassett. 1999. A New Measure of Horizontal Equity, National Bureau of Economic Research, Working Paper No. 7035.
Avi-Yonah, Reuven. 2002. "Why Tax the Rich? Efficiency, Equity, and Progressive Taxation". Yale Law Journal 111. pp.1391- 1416.
Bacache-Beauvallet, Maya y Etienne Lehmann. 2005. Minimum Wage or Negative Income Tax: Why Skilled Workers May Favor Wage Rigidities. Discussion Paper No. 1570, Institute for the Study of Labor (IZA)
Bankman, Joseph y Thomas Griffith. 1987. "Social Welfare and the Rate Structure: A New Look at Progressive Taxation" 75 California Law Review 1905 (1987):
Bankman, Joseph y Barbara Fried. 1998. "Winner and losers in the shift to a consumption tax." Georgetown Law Journal; 86 (3):539- 568.
Bankman, Joseph y David A. Weisbach. 2006. "The Superiority of an Ideal Consumption Tax over an Ideal Income Tax". Stanford Law Review 58 (5): 1413- 1456.
Bird, Richard. 2005. Value-added taxes in developing and transitional countries: lessons and questions, IPT paper Nº 0505. Toronto, Universidad de Toronto.
Brennan, Geoffrey y James M. Buchanan. 1980. The Power to Tax: Analytical Foundations of a Fiscal Constitution (Indianapolis, IN: Liberty Fund, 2000)
Brennan, Geoffrey. 2005. "The Myth of Ownership" Liam Murphy & Thomas Nagel: A Review Essay." Constitutional Political Economy, vol. 16 (2005): 239-251.
Davide, Tondani .2007. Universal Basic Income and Negative Income Tax: two different ways of thinking Redistribution. MPRA Paper No. 2052. University of Parma Disponible en: http://mpra.ub.uni-muenchen.de/2052/
Dawkins, Peter, et al. 1998. "Towards a Negative Income Tax System for Australia." The Australian Economic Review, 31(3):237-257.
Dawkins, Peter y David Johnson. 1998. "The Interaction of Tax and Social Security: Introduction and Overview." The Australian Economic Review, 31 (3):258-262.
Duclos, J. Y y Peter Lambert. 2000. "A normative and statistical approach to measuring classical horizontal inequity", Canadian Journal of Economics, 33: 87-113.
Duff, David G. 2005. "Private Property and Tax Policy in a Libertarian World: A Critical Review." Canadian Journal of Law and Jurisprudence, 18 (1): 23-45.
Epstein, Richard A. 2002. "Myth-Making on Taxes. - The Myth of Ownership: Taxes and Justice - book review". National Review, Julio 1, 2002.
Farrelly, Colin. 2004."Taxation and distributive justice" Political Studies review, Vol. 2: 185-197.
Fried, Barbara. 1995. "Wilt Chamberlain Revisited: Nozick's Justice in Transfer and the Problem of Market-based Distribution." Philosophy and Public Affairs, 24 (3):226-245.
Fried, Barbara. 2003. "Proportionate Taxation as a Fair Division of the Social Surplus: the Strange Career of an Idea." Economics and Philosophy, 19: 211–239.
Fried, Barbara. 2004. "Left-Libertarianism: A Review Essay" Philosophy and Public Affairs; 32 (1): 66-92.
Friedman, Milton (2002) [1962]. Capitalism and freedom. Chicago, University of Chicago Press.
Graetz, Michael. 1979. "Implementing a Progressive Consumption Tax." Harvard Law Review, 92 (8):1575-1661.
Harvey, Philip. 2006. "The Relative Cost of a Universal Basic Income and a Negative Income Tax." Basic Income Studies, Vol.1, Nº 2.pp:1- 24.
Holmes, Sthepen - Sunstein, Cass. 1999. The Cost of Rights: Why Liberty Depends on Taxes. New York: W. W. Norton.
Imedio, Luis José. et al. 2005. "Equidad horizontal e igual progresión: un enfoque Utilitarista" Hacienda Pública Española / Revista de Economía Pública, 174 (3): 87-115.
Konow, James. 2003. "Which Is the Fairest One of All? A Positive Analysis of Justice Theories." Journal of Economic Literature, 41 (4):1188-1239.
Kaplow, Louis. 1989. "Horizontal Equity: Measures in Search of a Principle." National Tax Journal 42 (2):139-154.
Kaplow, Louis. 1995. "A Fundamental Objection to Tax Equity Norms: A Call for Utilitarianism." National Tax Journal, 48 (1): 497-514.
Kaplow, Louis. 2000. Horizontal equity: new measures. Unclear principles. NBER Working Paper 7649. http://www.nber.org/papers/w7649
Kaplow, Louis.2006.Taxation. NBER Working paper series 2061.
Kato, Junko. 2003. Regressive Taxation and the Welfare State: Path Dependence and Policy Diffusion. New York: Cambridge University Press.
Keeley, Michael. et al. .1978. "The Labor-supply effects and costs of alternative negative income tax program." The Journal of Human Resources, 13 (1):3-36.
Keen, Michael - Lockwood, Ben. 2006. "Is the VAT a Money Machine?" National Tax Journal, Vol. LIX, No. 4: 909-927.
Kordana, Kevin A – Tabachnick, David H. 2003. "Tax and the philosopher’s stone." Virginia Law Review, 89:647- 678.
Leef, George .2003. "Review of: The Myth of Ownership. Taxes and Justice by Murphy and Nagel" Disponible en: http://www.fff.org/issues/listGXL.asp
Levine, Robert A. et al. 2005. "A Retrospective on the Negative Income Tax Experiments: Looking Back at the Most Innovate Field Studies in Social Policy." En: Widerquist, Karl et al (Eds.). (2005). The Ethics and Economics of the Basic Income Guarantee: Ashgate.
Locke, John [1690] 2000. Segundo tratado sobre el gobierno civil. Editorial Alianza.
Marmor, Andrei. 2004. On the Right to Private Property and Entitlement to One’s Income. USC Public Policy Research Paper No. 04-15. University of Southern California Law School.
Martínez, José. 2002. "El impuesto negativo sobre la renta. Una solución novedosa y eficiente a la pobreza" Estudios de Economía Aplicada. 20 (2):451-470
Maultzsch, Felix. 2004. "Morals and Markets: The Significance of Pre-Tax Ownership." Modern Law Review, 67(3):508-523.
McCaffery, Edward J. 2005. Three Views of Tax. Center for the Study of Law and Politics, Working Paper No. 40.
MEF (2006) Lineamientos básicos para la reforma tributaria. Documento de consulta pública, Ministerio de Economía y Finanzas, Uruguay. Disponible en: www.mef.gub.uy/documentos/consulta_publica_rt.pdf
Mirrlees, James. 1971. "An Exploration in the Theory of Optimum Income Taxation", Review of Economical Studies, 38 (1971): 175-208.
Moffitt, Robert. 2003. "The Negative Income Tax and the evolution of U.S. Welfare policy" Journal of economic perspectives 17 (3):119-140
Moffitt, Robert. 2004. "The idea of a negative income tax: Past, present, and future." Focus, 23 (2):1-8.
Murphy, Liam – Nagel, Thomas. 2001. "Taxes, Redistribution, and Public Provision." Philosophy & Public Affairs 30 (1): 53-71.
Murphy, Liam - Nagel, Thomas. 2002. The Myth of Ownership: Taxes and Justice. Oxford: Oxford University Press.
Murphy, Liam. 2005 a. "Author’s introduction to Critics Book Symposium on The Myth of Ownership" Australian Journal of Legal Philosophy 30: 122-128.
Murphy, Liam. 2005 b. "Author’s Response to Critics Book Symposium on The Myth of Ownership" Australian Journal of Legal Philosophy 30: 147-54.
Musgrave, Richard A. 1990. "Horizontal Equity, Once More". National Tax Journal 43:113-122.
Paulus, A.T.G, .1991. "A Negative Income Tax in the Netherlands? A general and emancipatory point of view." Journal of Economic Studies, 18 (5/6):105-120.
Pérez Muñoz, Cristian. 2005a. "Propuestas Universales de redistribución del ingreso. Un análisis normativo." Cuadernos del CLAEH 91: 5- 27.
Pérez Muñoz, Cristian. 2005b. "Ingreso Básico Universal y libertad real". Revista de Estudios Políticos Nº 129. (Centro de Estudios Constitucionales de Madrid): 163 – 192.
Pérez Muñoz, Cristian. 2006. "Why welfare reform needs political theorists." Res Publica. A Journal of Legal and Social Philosophy 12 (4): 445-450.
Pérez Muñoz, Cristian y José Luis Rey Pérez. 2007. "¿Garantías del ingreso para garantizar el trabajo?" Revista de Ciencia Política, Vol. 27, N° 1: 89-109.
Raft, Sean K. 2007. Imagining a Progressive and Comprehensive Consumption Tax. Expresso Preprint Series, Paper 1949. http://law.bepress.com/expresso/eps/1949
Roemer, John .1996. Theories of Distributive Justice. Cambridge: University Press. Paper back, segunda edición, 1998.
Rosen, Harvey. 2002. Hacienda Pública. McGraw-Hill, quinta edición.
Shaviro, Daniel N. 2004. "Replacing the income tax with a progressive consumption tax." Tax Notes 5: 91-113
Shaviro, Daniel N. 1997. "The Minimum Wage, the Earned Income Tax Credit, and Optimal Subsidy Policy". University of Chicago Law Review 64: 405-81.
Shaviro, Daniel. 1999. Endowment and Equality. Public Law and Legal Theory Working Paper Series Working Paper 4. School of Law, New York University.
Shaviro, Daniel. 2007. Beyond the pro-consumption tax consensus. Law & Economics research paper series working paper no. 07-04, NYU Center for law, economics and organization.
Simester, A. P y Winnie Chan. 2003. "On Tax and Justice." Oxford Journal of Legal Studies; 23 (4):711-726.
Slemrod, Joel. 1983. "Do we know how progressive the income tax system should be" National Tax Journal 36 (3):361-369.
Stark, Kirk J. 2005. "Enslaving the Beachcomber: Some Thoughts on the Liberty Objections to Endowment Taxation." Canadian Journal of Law and Jurisprudence 18 (1): 47-68.
Staudt, Nancy. 2006. "Redundant Tax and Spending Programs." Northwestern University Law Review, 100 (3): 1197-1250.
Steinmo, Sven. 2003. "The Evolution of Policy Ideas: Tax Policy in the 20th Century". British Journal of Politics and International Relations, 5 (2): 206–236
Stewart, Miranda. 2005. "Taxes and justice in context." Australian Journal of Legal Philosophy, 30:133-142.
Sugin, Linda. 2004. "Theories of Distributive Justice and Limitations on Taxation: What Rawls Demands From Tax Systems" Fordham Law Review 72: 1991- 2014.
Tanzi, Vitto. 2002. "Globalization and the Future of Social Protection" Scottish Journal of Political Economy, 49 (1):116-127.
Tanzi, Vitto. 2005. "Social Protection in a Globalizing World" Rivista di Politica Economica. 25- 45.
Tobin, James. et al. 1967. "Is a Negative Income Tax practical?" Yale Law Journal, 77:1-27.
Vallentyne, Peter et al. 2005. "Why Left-Libertarianism Is Not Incoherent, Indeterminate, or Irrelevant" Philosophy and Public Affairs; 33 (2): 201-215.
Van Parijs, Philippe. 1995. Real Freedom for All. What (if Anything) Can Justify Capitalism?. Oxford: Clarendon Press.
Van Parijs, Philippe. 2001. What’s Wrong with a Free Lunch?, Boston: Beacon Press.
Weisbach, David A- Nussim, Jacob. 2004. "The Integration of Tax and Spending Programs." Yale Law Journal 113 (5):955-1028.
Widerquist, Karl. 2005. "What (if anything) can we learn from the negative income tax experiments?" Journal of Socio-Economics, Vol. 34 (2005) pp. 49–81.
Young, Peyton. 1987. "Progressive Taxation and the Equal Sacrifice Principle," Journal of Public Economics Vol. 32: pp. 203-214.
Young, Peyton. 1988. "Distributive Justice in Taxation," Journal of Economic Theory, Vol. 44. N° 2. pp. 321-335.
Zelenak, Lawrence. 2003."The Myth of Pretax Income" Michigan Law Review, Vol. 101 Num. 6. pp. 2261- 2274.
Zelenak, Lawrence. 2006. "Taxing endowment." Duke Law Journal, Vol. 55. pp 1145- 1181.
Avi-Yonah, Reuven. 2002. "Why Tax the Rich? Efficiency, Equity, and Progressive Taxation". Yale Law Journal 111. pp.1391- 1416.
Bacache-Beauvallet, Maya y Etienne Lehmann. 2005. Minimum Wage or Negative Income Tax: Why Skilled Workers May Favor Wage Rigidities. Discussion Paper No. 1570, Institute for the Study of Labor (IZA)
Bankman, Joseph y Thomas Griffith. 1987. "Social Welfare and the Rate Structure: A New Look at Progressive Taxation" 75 California Law Review 1905 (1987):
Bankman, Joseph y Barbara Fried. 1998. "Winner and losers in the shift to a consumption tax." Georgetown Law Journal; 86 (3):539- 568.
Bankman, Joseph y David A. Weisbach. 2006. "The Superiority of an Ideal Consumption Tax over an Ideal Income Tax". Stanford Law Review 58 (5): 1413- 1456.
Bird, Richard. 2005. Value-added taxes in developing and transitional countries: lessons and questions, IPT paper Nº 0505. Toronto, Universidad de Toronto.
Brennan, Geoffrey y James M. Buchanan. 1980. The Power to Tax: Analytical Foundations of a Fiscal Constitution (Indianapolis, IN: Liberty Fund, 2000)
Brennan, Geoffrey. 2005. "The Myth of Ownership" Liam Murphy & Thomas Nagel: A Review Essay." Constitutional Political Economy, vol. 16 (2005): 239-251.
Davide, Tondani .2007. Universal Basic Income and Negative Income Tax: two different ways of thinking Redistribution. MPRA Paper No. 2052. University of Parma Disponible en: http://mpra.ub.uni-muenchen.de/2052/
Dawkins, Peter, et al. 1998. "Towards a Negative Income Tax System for Australia." The Australian Economic Review, 31(3):237-257.
Dawkins, Peter y David Johnson. 1998. "The Interaction of Tax and Social Security: Introduction and Overview." The Australian Economic Review, 31 (3):258-262.
Duclos, J. Y y Peter Lambert. 2000. "A normative and statistical approach to measuring classical horizontal inequity", Canadian Journal of Economics, 33: 87-113.
Duff, David G. 2005. "Private Property and Tax Policy in a Libertarian World: A Critical Review." Canadian Journal of Law and Jurisprudence, 18 (1): 23-45.
Epstein, Richard A. 2002. "Myth-Making on Taxes. - The Myth of Ownership: Taxes and Justice - book review". National Review, Julio 1, 2002.
Farrelly, Colin. 2004."Taxation and distributive justice" Political Studies review, Vol. 2: 185-197.
Fried, Barbara. 1995. "Wilt Chamberlain Revisited: Nozick's Justice in Transfer and the Problem of Market-based Distribution." Philosophy and Public Affairs, 24 (3):226-245.
Fried, Barbara. 2003. "Proportionate Taxation as a Fair Division of the Social Surplus: the Strange Career of an Idea." Economics and Philosophy, 19: 211–239.
Fried, Barbara. 2004. "Left-Libertarianism: A Review Essay" Philosophy and Public Affairs; 32 (1): 66-92.
Friedman, Milton (2002) [1962]. Capitalism and freedom. Chicago, University of Chicago Press.
Graetz, Michael. 1979. "Implementing a Progressive Consumption Tax." Harvard Law Review, 92 (8):1575-1661.
Harvey, Philip. 2006. "The Relative Cost of a Universal Basic Income and a Negative Income Tax." Basic Income Studies, Vol.1, Nº 2.pp:1- 24.
Holmes, Sthepen - Sunstein, Cass. 1999. The Cost of Rights: Why Liberty Depends on Taxes. New York: W. W. Norton.
Imedio, Luis José. et al. 2005. "Equidad horizontal e igual progresión: un enfoque Utilitarista" Hacienda Pública Española / Revista de Economía Pública, 174 (3): 87-115.
Konow, James. 2003. "Which Is the Fairest One of All? A Positive Analysis of Justice Theories." Journal of Economic Literature, 41 (4):1188-1239.
Kaplow, Louis. 1989. "Horizontal Equity: Measures in Search of a Principle." National Tax Journal 42 (2):139-154.
Kaplow, Louis. 1995. "A Fundamental Objection to Tax Equity Norms: A Call for Utilitarianism." National Tax Journal, 48 (1): 497-514.
Kaplow, Louis. 2000. Horizontal equity: new measures. Unclear principles. NBER Working Paper 7649. http://www.nber.org/papers/w7649
Kaplow, Louis.2006.Taxation. NBER Working paper series 2061.
Kato, Junko. 2003. Regressive Taxation and the Welfare State: Path Dependence and Policy Diffusion. New York: Cambridge University Press.
Keeley, Michael. et al. .1978. "The Labor-supply effects and costs of alternative negative income tax program." The Journal of Human Resources, 13 (1):3-36.
Keen, Michael - Lockwood, Ben. 2006. "Is the VAT a Money Machine?" National Tax Journal, Vol. LIX, No. 4: 909-927.
Kordana, Kevin A – Tabachnick, David H. 2003. "Tax and the philosopher’s stone." Virginia Law Review, 89:647- 678.
Leef, George .2003. "Review of: The Myth of Ownership. Taxes and Justice by Murphy and Nagel" Disponible en: http://www.fff.org/issues/listGXL.asp
Levine, Robert A. et al. 2005. "A Retrospective on the Negative Income Tax Experiments: Looking Back at the Most Innovate Field Studies in Social Policy." En: Widerquist, Karl et al (Eds.). (2005). The Ethics and Economics of the Basic Income Guarantee: Ashgate.
Locke, John [1690] 2000. Segundo tratado sobre el gobierno civil. Editorial Alianza.
Marmor, Andrei. 2004. On the Right to Private Property and Entitlement to One’s Income. USC Public Policy Research Paper No. 04-15. University of Southern California Law School.
Martínez, José. 2002. "El impuesto negativo sobre la renta. Una solución novedosa y eficiente a la pobreza" Estudios de Economía Aplicada. 20 (2):451-470
Maultzsch, Felix. 2004. "Morals and Markets: The Significance of Pre-Tax Ownership." Modern Law Review, 67(3):508-523.
McCaffery, Edward J. 2005. Three Views of Tax. Center for the Study of Law and Politics, Working Paper No. 40.
MEF (2006) Lineamientos básicos para la reforma tributaria. Documento de consulta pública, Ministerio de Economía y Finanzas, Uruguay. Disponible en: www.mef.gub.uy/documentos/consulta_publica_rt.pdf
Mirrlees, James. 1971. "An Exploration in the Theory of Optimum Income Taxation", Review of Economical Studies, 38 (1971): 175-208.
Moffitt, Robert. 2003. "The Negative Income Tax and the evolution of U.S. Welfare policy" Journal of economic perspectives 17 (3):119-140
Moffitt, Robert. 2004. "The idea of a negative income tax: Past, present, and future." Focus, 23 (2):1-8.
Murphy, Liam – Nagel, Thomas. 2001. "Taxes, Redistribution, and Public Provision." Philosophy & Public Affairs 30 (1): 53-71.
Murphy, Liam - Nagel, Thomas. 2002. The Myth of Ownership: Taxes and Justice. Oxford: Oxford University Press.
Murphy, Liam. 2005 a. "Author’s introduction to Critics Book Symposium on The Myth of Ownership" Australian Journal of Legal Philosophy 30: 122-128.
Murphy, Liam. 2005 b. "Author’s Response to Critics Book Symposium on The Myth of Ownership" Australian Journal of Legal Philosophy 30: 147-54.
Musgrave, Richard A. 1990. "Horizontal Equity, Once More". National Tax Journal 43:113-122.
Paulus, A.T.G, .1991. "A Negative Income Tax in the Netherlands? A general and emancipatory point of view." Journal of Economic Studies, 18 (5/6):105-120.
Pérez Muñoz, Cristian. 2005a. "Propuestas Universales de redistribución del ingreso. Un análisis normativo." Cuadernos del CLAEH 91: 5- 27.
Pérez Muñoz, Cristian. 2005b. "Ingreso Básico Universal y libertad real". Revista de Estudios Políticos Nº 129. (Centro de Estudios Constitucionales de Madrid): 163 – 192.
Pérez Muñoz, Cristian. 2006. "Why welfare reform needs political theorists." Res Publica. A Journal of Legal and Social Philosophy 12 (4): 445-450.
Pérez Muñoz, Cristian y José Luis Rey Pérez. 2007. "¿Garantías del ingreso para garantizar el trabajo?" Revista de Ciencia Política, Vol. 27, N° 1: 89-109.
Raft, Sean K. 2007. Imagining a Progressive and Comprehensive Consumption Tax. Expresso Preprint Series, Paper 1949. http://law.bepress.com/expresso/eps/1949
Roemer, John .1996. Theories of Distributive Justice. Cambridge: University Press. Paper back, segunda edición, 1998.
Rosen, Harvey. 2002. Hacienda Pública. McGraw-Hill, quinta edición.
Shaviro, Daniel N. 2004. "Replacing the income tax with a progressive consumption tax." Tax Notes 5: 91-113
Shaviro, Daniel N. 1997. "The Minimum Wage, the Earned Income Tax Credit, and Optimal Subsidy Policy". University of Chicago Law Review 64: 405-81.
Shaviro, Daniel. 1999. Endowment and Equality. Public Law and Legal Theory Working Paper Series Working Paper 4. School of Law, New York University.
Shaviro, Daniel. 2007. Beyond the pro-consumption tax consensus. Law & Economics research paper series working paper no. 07-04, NYU Center for law, economics and organization.
Simester, A. P y Winnie Chan. 2003. "On Tax and Justice." Oxford Journal of Legal Studies; 23 (4):711-726.
Slemrod, Joel. 1983. "Do we know how progressive the income tax system should be" National Tax Journal 36 (3):361-369.
Stark, Kirk J. 2005. "Enslaving the Beachcomber: Some Thoughts on the Liberty Objections to Endowment Taxation." Canadian Journal of Law and Jurisprudence 18 (1): 47-68.
Staudt, Nancy. 2006. "Redundant Tax and Spending Programs." Northwestern University Law Review, 100 (3): 1197-1250.
Steinmo, Sven. 2003. "The Evolution of Policy Ideas: Tax Policy in the 20th Century". British Journal of Politics and International Relations, 5 (2): 206–236
Stewart, Miranda. 2005. "Taxes and justice in context." Australian Journal of Legal Philosophy, 30:133-142.
Sugin, Linda. 2004. "Theories of Distributive Justice and Limitations on Taxation: What Rawls Demands From Tax Systems" Fordham Law Review 72: 1991- 2014.
Tanzi, Vitto. 2002. "Globalization and the Future of Social Protection" Scottish Journal of Political Economy, 49 (1):116-127.
Tanzi, Vitto. 2005. "Social Protection in a Globalizing World" Rivista di Politica Economica. 25- 45.
Tobin, James. et al. 1967. "Is a Negative Income Tax practical?" Yale Law Journal, 77:1-27.
Vallentyne, Peter et al. 2005. "Why Left-Libertarianism Is Not Incoherent, Indeterminate, or Irrelevant" Philosophy and Public Affairs; 33 (2): 201-215.
Van Parijs, Philippe. 1995. Real Freedom for All. What (if Anything) Can Justify Capitalism?. Oxford: Clarendon Press.
Van Parijs, Philippe. 2001. What’s Wrong with a Free Lunch?, Boston: Beacon Press.
Weisbach, David A- Nussim, Jacob. 2004. "The Integration of Tax and Spending Programs." Yale Law Journal 113 (5):955-1028.
Widerquist, Karl. 2005. "What (if anything) can we learn from the negative income tax experiments?" Journal of Socio-Economics, Vol. 34 (2005) pp. 49–81.
Young, Peyton. 1987. "Progressive Taxation and the Equal Sacrifice Principle," Journal of Public Economics Vol. 32: pp. 203-214.
Young, Peyton. 1988. "Distributive Justice in Taxation," Journal of Economic Theory, Vol. 44. N° 2. pp. 321-335.
Zelenak, Lawrence. 2003."The Myth of Pretax Income" Michigan Law Review, Vol. 101 Num. 6. pp. 2261- 2274.
Zelenak, Lawrence. 2006. "Taxing endowment." Duke Law Journal, Vol. 55. pp 1145- 1181.
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2018-10-29
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Impuestos y justicia distributiva: una evaluación de la propuesta de justicia impositiva de Murphy y Nagel. (2018). Revista Uruguaya De Ciencia Política, 16(1), 201-221. https://rucp.cienciassociales.edu.uy/index.php/rucp/article/view/242
