Abstract

FERNANDEZ AMOR, José Antonio  and  MASBERNAT, Patricio. The Principle of Economic Capacity in the Comparative Tax Jurisprudence of Chile and Spain. Revista de Derecho de la Pontificia Universidad Católica de Valparaíso [online]. 2011, n.37, pp. 567-593. ISSN 0718-6851.  doi: 10.4067/S0718-68512011000200015.

This paper seeks to identify the conceptions that the Chilean and Spanish Constitutional Courts have in relation to the principle of hability to pay like legal criterion of distribution of the tax charge distribution. On the other hand, it tries to determine the similarities that appear in both legal systems with respect to that principle. The conclusion is that, despite the different inspirations from the Constitution in Spain and Chile in the tributary scope, it's possible to appreciate a convergence in the understanding of this material principle of taxation denominated economic capacity.

Keywords : Taxation; Tax principles; tax equality; capacity to pay; constitutional decisions.