Los sentidos morales de la progresividad tributaria

Abstract

The purpose of this article is to analyze the moral aspects of tax progressivity, begins the same showing the progressive taxation, its trends, the constitutional principles in which it is framed and moral oppositions from the beginning of justice, shown by Friedrich Hayek in his writings. In addition, meeting points are mentioned from the same principle of justice with the Keynesian author Joseph E. Stiglitz. Hayek proposes proportional taxation as options for change and uses arguments for which he supports it. Finally, the author makes a critical analysis about her opinion about this type of taxation.