The Laffer curve as a parameter of confiscatory taxation
While individual action is subject to the rule “everything which is not forbidden is allowed”, public authorities are subject to the converse principle. Therefore, this precept demands the establishment of concrete criteria of confiscatory taxation. Otherwise (i.e. considering confiscation an “indet...
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Facultad de Derecho
2018
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| Acceso en línea: | https://revistas.unc.edu.ar/index.php/nomeniuris/article/view/21364 |
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I10-R305-article-213642018-09-24T11:50:24Z The Laffer curve as a parameter of confiscatory taxation La curva de Laffer como parámetro de confiscatoriedad tributaria Ibañez, Juan Ignacio curva de Laffer confiscatoriedad tributaria derecho de propiedad Laffer curve confiscatory taxation property rights. While individual action is subject to the rule “everything which is not forbidden is allowed”, public authorities are subject to the converse principle. Therefore, this precept demands the establishment of concrete criteria of confiscatory taxation. Otherwise (i.e. considering confiscation an “indeterminate legal concept”), excessively discretionary powers are conceded to the State. It then follows that the legal scholar has a duty to explore indicators of confiscatory taxation in order to limit the abusive behavior of the State. Drawing from this notion, this paper argues that it is possible to determine whether a tax is confiscatory through the empirical estimation of the Laffer curve. Concretely, we argue that there is a presumption of confiscatory taxation whenever a tax’s effect is situated to the right of the revenue-maximizing point of the curve. This is a consequence of the rationality of taxation and the social function of the right to private property. However, if the effect is located to the left of such point, this constitutes no demonstration of non-confiscatory taxation. Establecer criterios concretos de confiscatoriedad tributaria es una exigencia de la doctrina de la vinculación positiva del principio de legalidad, la cual regula el accionar estatal. No hacerlo (i.e. limitarse a considerar la confiscatoriedad como un concepto jurídico indeterminado) equivale a otorgar al Estado un margen de discrecionalidad excesivo. Partiendo de la noción de que consiguientemente el jurista tiene el deber de explorar indicadores de confiscatoriedad para así limitar el comportamiento abusivo del Estado, el presente trabajo argumenta que es posible determinar la confiscatoriedad de un impuesto a través de la estimación empírica de la curva de Laffer. Concretamente, argumentamos que un impuesto cuyo impacto recaudatorio se halle a la derecha delpunto de saturación de dicha curva debe presumirse como confiscatorio. El fundamento de esta afirmación se encuentra en que el principio de no confiscatoriedad se deriva lógicamente de la racionalidad misma de la tributación y de la función social del derecho de propiedad privada. Empero, hallarse a la izquierda de este punto no implica una demostración de no confiscatoriedad. Facultad de Derecho 2018-09-24 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revistas.unc.edu.ar/index.php/nomeniuris/article/view/21364 Nomen Iuris; Núm. 1 (2018); 17-37 2618-3641 spa https://revistas.unc.edu.ar/index.php/nomeniuris/article/view/21364/20887 Derechos de autor 2018 Nomen Iuris |
| institution |
Universidad Nacional de Córdoba |
| institution_str |
I-10 |
| repository_str |
R-305 |
| container_title_str |
Nomen Iuris |
| language |
Español |
| format |
Artículo revista |
| topic |
curva de Laffer confiscatoriedad tributaria derecho de propiedad Laffer curve confiscatory taxation property rights. |
| spellingShingle |
curva de Laffer confiscatoriedad tributaria derecho de propiedad Laffer curve confiscatory taxation property rights. Ibañez, Juan Ignacio The Laffer curve as a parameter of confiscatory taxation |
| topic_facet |
curva de Laffer confiscatoriedad tributaria derecho de propiedad Laffer curve confiscatory taxation property rights. |
| author |
Ibañez, Juan Ignacio |
| author_facet |
Ibañez, Juan Ignacio |
| author_sort |
Ibañez, Juan Ignacio |
| title |
The Laffer curve as a parameter of confiscatory taxation |
| title_short |
The Laffer curve as a parameter of confiscatory taxation |
| title_full |
The Laffer curve as a parameter of confiscatory taxation |
| title_fullStr |
The Laffer curve as a parameter of confiscatory taxation |
| title_full_unstemmed |
The Laffer curve as a parameter of confiscatory taxation |
| title_sort |
laffer curve as a parameter of confiscatory taxation |
| description |
While individual action is subject to the rule “everything which is not forbidden is allowed”, public authorities are subject to the converse principle. Therefore, this precept demands the establishment of concrete criteria of confiscatory taxation. Otherwise (i.e. considering confiscation an “indeterminate legal concept”), excessively discretionary powers are conceded to the State. It then follows that the legal scholar has a duty to explore indicators of confiscatory taxation in order to limit the abusive behavior of the State. Drawing from this notion, this paper argues that it is possible to determine whether a tax is confiscatory through the empirical estimation of the Laffer curve. Concretely, we argue that there is a presumption of confiscatory taxation whenever a tax’s effect is situated to the right of the revenue-maximizing point of the curve. This is a consequence of the rationality of taxation and the social function of the right to private property. However, if the effect is located to the left of such point, this constitutes no demonstration of non-confiscatory taxation. |
| publisher |
Facultad de Derecho |
| publishDate |
2018 |
| url |
https://revistas.unc.edu.ar/index.php/nomeniuris/article/view/21364 |
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| first_indexed |
2024-09-03T20:24:08Z |
| last_indexed |
2024-09-03T20:24:08Z |
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1809207838152589312 |