Mercados globales de capitales, impuestos directos y redistribución de la renta
Palabras clave:
capital, redistribución de la renta, cooperación internacional, globalizaciónResumen
El objetivo de este trabajo es analizar las políticas fiscales que pueden adoptar los países en desarrollo en un contexto de globalización del mercado de capitales. En primer lugar se analizan las teorías neoclásicas que abogan por la eliminación de impuestos al capital y posteriormente se realiza una revisión crítica de los supuestos empleados. Posteriormente se analizan las posibilidades de desarrollar una coordinación internacional orientada a permitir un gravamen de rentas que resulta básico para posibilitar políticas redistributivas. Y posteriormente se analizan los condicionantes institucionales que pueden generar esta cooperación. Se concluye que existen razones teóricas y prácticas a favor de la imposición a las rentas del capital.
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