Resumen

PEREZ MUNOZ, Cristian. IMPUESTOS Y JUSTICIA DISTRIBUTIVA: UNA EVALUACIÓN DE LA PROPUESTA DE JUSTICIA IMPOSITIVA DE MURPHY Y NAGEL*. Rev. Urug. Cienc. Polít. [online]. 2007, vol.16, n.1, pp.201-221. ISSN 1688-499X.

Abstract Recently, Liam Murphy and Thomas Nagel have presented an interesting and controversial proposal to evaluate normatively a tax system (Murphy y Nagel 2001, 2002; Murphy 2005a, 2005b). Basically, they argue that a tax scheme will be just only if it finds its place in a just set of economic and legal institutions. In this work I analyze their proposal. Firstly, I review and present their main ideas. Secondly, I examine some institutional consequences that would suppose the application of their proposal in order to choose a specific tax system. Fundamentally, in this section I evaluate the proposal of Negative Income Tax (NIT) as an institutional arrangement that can be adequate to the normative requirements presented by Murphy and Nagel.

Palabras clave : Justice in Taxation; Fairness; Negative Income Tax.

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