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 t...
- Autores:
-
Cofone, Ignacio
- Tipo de recurso:
- 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
- Rights
- License
- http://purl.org/coar/access_right/c_abf2
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Cofone, Ignacio2015-02-02T09:24:45Z2015-02-02T09:24:45Z20112011http://dikaion.unisabana.edu.co/index.php/dikaion/article/view/2061http://dikaion.unisabana.edu.co/index.php/dikaion/article/view/2061/2588http://dikaion.unisabana.edu.co/index.php/dikaion/article/view/2061/2626http://hdl.handle.net/10818/13573The 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.El trabajo aborda la doble imposición tributaria interna desde las perspectivaseconómica y constitucional. En primer lugar, explica en qué consistela doble imposición y qué consecuencias trae, haciendo un breve análisisacerca de su eficiencia. Luego, trata el tema de la tragedia de los comunesy anticomunes, aplicándolo al caso bajo análisis. Más adelante analiza siexiste algún principio o regla constitucional que prohíba la doble imposicióna nivel interno y trata el tema de la ley de coparticipación federal deimpuestos como medio para evitarla. Finalmente, analiza la relación entrela supuesta prohibición de doble imposición y los principios del derechotributario, y aplica las consideraciones económicas descriptas al fenómenoanalizado.spaDíkaion; Vol 20, No 2 (2011): Cuestiones de Política y de Derecho ConstitucionalThis journal and its contents are the property of Universidad de La Sabana and, therefore, may be accessed solely for reading or printing, as a personal copy, but not for profit. Prior authorization from Universidad de La Sabana is required for any other use, such as the reproduction, transformation, public communication or distribution of said material for a profit.The names and email addresses included in Aquichán shall be used solely for the declared purposes of this journal and shall not be made available for any other purpose or to any other person.The articles published in this journal represent the opinions of their authors and do not necessarily reflect the official position of Universidad de La Sabana.A presente revista e seu conteúdo são propriedade da Universidade da Sabana e, consequentemente, só poderá se aceder a ela para leitura ou impressão, como cópia pessoal e sem fins lucrativos. Qualquer outra forma de utilização como reprodução, transformação, comunicação pública ou distribuição, com fins lucrativos, requer a autorização prévia da Universidade da Sabana.Os nomes e endereços de e-mail introduzidos nesta revista se usarão exclusivamente para os fins declarados e não estarão disponíveis para nenhum outro propósito ou outra pessoa.Os artigos que esta revista contém representam a opinião de seus autores e não constituem necessariamente a opinião da Universidade da Sabana.http://purl.org/coar/access_right/c_abf2Universidad de La SabanaRepositorio Institucional de la Universidad de La SabanaDoble tributaciónDoble imposición tributariaConstitucionalidadAnálisis económicoDerecho tributarioLa economía de la doble imposición tributariaThe Economics of Double TaxationarticlepublishedVersionhttp://purl.org/coar/version/c_970fb48d4fbd8a85http://purl.org/coar/resource_type/c_650110818/13573oai:intellectum.unisabana.edu.co:10818/135732017-11-29 11:40:04.623Intellectum Universidad de la Sabanacontactointellectum@unisabana.edu.co |
dc.title.es_CO.fl_str_mv |
La economía de la doble imposición tributaria |
dc.title.alternative.none.fl_str_mv |
The Economics of Double Taxation |
title |
La economía de la doble imposición tributaria |
spellingShingle |
La economía de la doble imposición tributaria Doble tributación Doble imposición tributaria Constitucionalidad Análisis económico Derecho tributario |
title_short |
La economía de la doble imposición tributaria |
title_full |
La economía de la doble imposición tributaria |
title_fullStr |
La economía de la doble imposición tributaria |
title_full_unstemmed |
La economía de la doble imposición tributaria |
title_sort |
La economía de la doble imposición tributaria |
dc.creator.fl_str_mv |
Cofone, Ignacio |
dc.contributor.author.none.fl_str_mv |
Cofone, Ignacio |
dc.subject.es_CO.fl_str_mv |
Doble tributación |
topic |
Doble tributación Doble imposición tributaria Constitucionalidad Análisis económico Derecho tributario |
dc.subject.none.fl_str_mv |
Doble imposición tributaria Constitucionalidad Análisis económico Derecho tributario |
description |
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. |
publishDate |
2011 |
dc.date.created.none.fl_str_mv |
2011 |
dc.date.issued.none.fl_str_mv |
2011 |
dc.date.accessioned.none.fl_str_mv |
2015-02-02T09:24:45Z |
dc.date.available.none.fl_str_mv |
2015-02-02T09:24:45Z |
dc.type.es_CO.fl_str_mv |
article |
dc.type.coarversion.fl_str_mv |
http://purl.org/coar/version/c_970fb48d4fbd8a85 |
dc.type.coar.fl_str_mv |
http://purl.org/coar/resource_type/c_6501 |
dc.type.hasVersion.es_CO.fl_str_mv |
publishedVersion |
dc.identifier.other.es_CO.fl_str_mv |
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 |
dc.identifier.uri.none.fl_str_mv |
http://hdl.handle.net/10818/13573 |
url |
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 |
dc.language.iso.es_CO.fl_str_mv |
spa |
language |
spa |
dc.relation.ispartofseries.none.fl_str_mv |
Díkaion; Vol 20, No 2 (2011): Cuestiones de Política y de Derecho Constitucional |
dc.rights.coar.fl_str_mv |
http://purl.org/coar/access_right/c_abf2 |
rights_invalid_str_mv |
http://purl.org/coar/access_right/c_abf2 |
dc.source.es_CO.fl_str_mv |
Universidad de La Sabana Repositorio Institucional de la Universidad de La Sabana |
institution |
Universidad de la Sabana |
repository.name.fl_str_mv |
Intellectum Universidad de la Sabana |
repository.mail.fl_str_mv |
contactointellectum@unisabana.edu.co |
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1811952237395574784 |