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The Public Law Journal of the Universidad de Chile invites national and foreign authors to participate in the next issue of the Journal, corresponding to the second semester of 2024.

Articles must conform to the editorial guidelines, which can be found at: https://revistaderechopublico.uchile.cl/index.php/RDPU/about/submissions

The papers are subjected to a blind peer review process.

 

Law or Economy related to Fiscal Equity

Authors

  • Enrique Rabell García Universidad Autónoma de Querétar
No. 85 (2016): 2do. semestre
https://doi.org/10.5354/0719-5249.2016.44960

Abstract

The legal discussion over fiscal equity still is an important issue. Despite the comprehensible principles related to horizontal and vertical equity, the argument about what is a similar fiscal situation measured by the concepts of proportionality and progressivity remains present. The hypothesis mentions that the Public Law has not been able to distinguish and explain the latter concepts, and sometimes, both are interpreted in the same way. The study is based on confronting the theoretical part sustained on economic notions, empirical evidence related to the Mexican fiscal system and, the constitutional study in order to demonstrate the current law problems. The results show that the positive Law system has not been able to differentiate or apply the concept of tax rate progressivity as a fundamental issue to consider fiscal equity, as it happens within the economic analyses.

Keywords:

Public administration - public law - public finance.

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How to Cite
Rabell García, E. (2017). Law or Economy related to Fiscal Equity. Revista De Derecho Público, (85), 61–82. https://doi.org/10.5354/0719-5249.2016.44960
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Revista de Derecho Público
Facultad de Derecho
Universidad de Chile
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