Taxation of Wealth Under the Pacific Alliance; ¿A Threat to Global and Regional Economic Growth Or a Chance to Implement Piketty’s “Global Tax on Capital”?
This essay analyses the practical effects of implementing a wealth tax in the context of a Latin American economic block or trade group such as the Pacific Alliance, as well as its convenience or inconvenience according to the economic growth impact it can have. To this effect, an overview of the cu...
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2018 |
| País: | México |
| Institución: | UNIVERSIDAD NACIONAL AUTÓNOMA DE MÉXICO |
| Repositorio: | Revista de la Facultad de Derecho de México |
| Idioma: | español |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/67583 |
| Acceso en línea: | https://revistas.unam.mx/index.php/rfdm/article/view/67583 |
| Access Level: | acceso abierto |
| Palabra clave: | riqueza justicia distributiva desigualdad globalización Pikkety |
| Sumario: | This essay analyses the practical effects of implementing a wealth tax in the context of a Latin American economic block or trade group such as the Pacific Alliance, as well as its convenience or inconvenience according to the economic growth impact it can have. To this effect, an overview of the current trends of wealth taxation will be made,as well as on the ongoing tensions between the key factors to determine whether or not wealth should be taxed: i.e. economic growth and inequality. Lastly, an analysis on the current state of affairs regarding the treatment of wealth taxation under multilateral and bilateral tax treaties will be undertaken as well as Thomas Piketty’s proposal to create a global –or, in this case, a hemispheric or continental- tax on capital in order to reduce inequality. |
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