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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Detalles Bibliográficos
Autor principal: Ibañez, Juan Ignacio
Formato: Artículo revista
Lenguaje:Español
Publicado: Facultad de Derecho 2018
Materias:
curva de Laffer
confiscatoriedad tributaria
derecho de propiedad
Laffer curve
confiscatory taxation
property rights.
Acceso en línea:https://revistas.unc.edu.ar/index.php/nomeniuris/article/view/21364
Aporte de:
Nomen Iuris de Universidad Nacional de Córdoba

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