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Mercados globales de capitales, impuestos directos y redistribución de la renta

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  • Valpi Fitzgerald

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    (Oxford Department of International Development)

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    Abstract

    El objetivo de este trabajo es analizar las políticas fiscales que pueden adoptar los países en desarrollo en un contexto de globalización del mercado de capitales. En primer lugar se analizan las teorías neoclásicas que abogan por la eliminación de impuestos al capital y posteriormente se realiza una revisión crítica de los supuestos empleados. Posteriormente se analizan las posibilidades de desarrollar una coordinación internacional orientada a permitir un gravamen de rentas que resulta básico para posibilitar políticas redistributivas. Y posteriormente se analizan los condicionantes institucionales que pueden generar esta cooperación. Se concluye que existen razones teóricas y prácticas a favor de la imposición a las rentas del capital.

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    File URL: http://revistaeconomiacritica.org/sites/default/files/revistas/n13/3_REC13_Articulo_V_Fitzgerald.pdf
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    Bibliographic Info

    Article provided by Asociación de Economía Crítica in its journal Revista de Economía Crítica.

    Volume (Year): 13 (2012)
    Issue (Month): ()
    Pages: 55-73

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    Handle: RePEc:ret:ecocri:rec13_03

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    Keywords: globalización; impuestos directos; impuestos al capital; redistribución de la renta; cooperación internacional;

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    1. Burgess, Robin & Stern, Nicholas, 1993. "Taxation and Development," Journal of Economic Literature, American Economic Association, vol. 31(2), pages 762-830, June.
    2. Michael Keen & Jenny Ligthart, 2006. "Information Sharing and International Taxation: A Primer," International Tax and Public Finance, Springer, vol. 13(1), pages 81-110, January.
    3. Joel Slemrod & John D. Wilson, 2006. "Tax Competition With Parasitic Tax Havens," NBER Working Papers 12225, National Bureau of Economic Research, Inc.
    4. Harry Huizinga & Søren Bo Nielsen, . "Withholding Taxes or Information Exchange: The Taxation of International Interest Flows," EPRU Working Paper Series 00-19, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    5. Jacob Frenkel & Assaf Razin & Efraim Sadka, 1991. "International Taxation in an Integrated World," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262061430, December.
    6. Mario Mansour & Michael Keen, 2009. "Revenue Mobilization in Sub-Saharan Africa," IMF Working Papers 09/157, International Monetary Fund.
    7. Efraim Sadka & Vito Tanzi, 1992. "A Taxon Gross Assets of Enterprises as a Form of Presumptive Taxation," IMF Working Papers 92/16, International Monetary Fund.
    8. Kay, John A, 1990. "Tax Policy: A Survey," Economic Journal, Royal Economic Society, vol. 100(399), pages 18-75, March.
    9. Gaspard, Marion, 2003. "Ramsey's theory of National Saving: A Mathematician in Cambridge," Journal of the History of Economic Thought, Cambridge University Press, vol. 25(04), pages 413-435, December.
    10. Mirrlees, James A, 1971. "An Exploration in the Theory of Optimum Income Taxation," Review of Economic Studies, Wiley Blackwell, vol. 38(114), pages 175-208, April.
    11. Lucas, Robert E, Jr, 1990. "Supply-Side Economics: An Analytical Review," Oxford Economic Papers, Oxford University Press, vol. 42(2), pages 293-316, April.
    12. Valpy Fitzgerald, 2002. "International Tax Co-operation and Capital Mobility," Oxford Development Studies, Taylor & Francis Journals, vol. 30(3), pages 251-266.
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