La economía de la doble imposición tributaria

The paper engages double taxation from an economic and a constitutionalperspective. It first explains double taxation and its consequences with abrief analysis about its efficiency. Then, it addresses the subject of theTragedy of the Commons and the Tragedy of the Anticommons, applyingit to double taxation. It later evaluates if there is a constitutional rule orprinciple that prohibits local double taxation and deals with tax coparticipationsystems as a mean to avoid it. Finally, it analyzes the relationshipbetween the alleged prohibition of double taxation and tax law principles,and applies the said economic considerations to this phenomenon.

• Autores: Cofone, Ignacio
• Fecha de publicación: 2011
• Institución: Universidad de la Sabana
• Repositorio: Repositorio Universidad de la Sabana
• Idioma: spa
• OAI Identifier: oai:intellectum.unisabana.edu.co:10818/13573
• Acceso en línea: http://dikaion.unisabana.edu.co/index.php/dikaion/article/view/2061; http://dikaion.unisabana.edu.co/index.php/dikaion/article/view/2061/2588; http://dikaion.unisabana.edu.co/index.php/dikaion/article/view/2061/2626; http://hdl.handle.net/10818/13573
• Palabra clave: Doble tributación; Doble imposición tributaria; Constitucionalidad; Análisis económico; Derecho tributario
• License: http://purl.org/coar/access_right/c_abf2