Resumen

COFONE, IGNACIO. THE ECONOMICS OF DOUBLE TAXATION. Díkaion [online]. 2011, vol.20, n.2, pp.347-362. ISSN 0120-8942.

The paper engages double taxation from an economic and a constitutional perspective. It first explains double taxation and its consequences with a brief analysis about its efficiency. Then, it addresses the subject of the Tragedy of the Commons and the Tragedy of the Anticommons, applying it to double taxation. It later evaluates if there is a constitutional rule or principle that prohibits local double taxation and deals with tax co-participation systems as a mean to avoid it. Finally, it analyzes the relationship between the alleged prohibition of double taxation and tax law principles, and applies the said economic considerations to this phenomenon.

Palabras clave : Double taxation; efficiency; constitutionality; law and economics; tax law; constitution.

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