Vol. 43 Núm. 2 (2023)

El argumento de la igualdad política para un impuesto a la herencia

Alejandro Berrotarán
Universidad Nacional de Córdoba, Córdoba, Argentina  / Instituto de Estudios sobre Derecho, Justicia y Sociedad - Universidad Nacional de Córdoba - Consejo Nacional de Investigaciones Científicas y Técnicas

Publicado 2023-11-01

Palabras clave

  • herança de riqueza,
  • liberdades políticas,
  • desigualdades econômicas,
  • John Rawls,
  • impostos
  • Herencia de riquezas,
  • Libertades políticas,
  • John Rawls,
  • Desigualdades económicas,
  • Tributos
  • Inheritance of Wealth,
  • Political Liberties,
  • John Rawls,
  • Economic Inequalities,
  • Taxes


En este artículo presento y analizo el argumento de la igualdad política para defender el impuesto a la herencia de riquezas a partir de la teoría de justicia de John Rawls. Según Rawls, todos los ciudadanos deben tener una oportunidad aproximadamente igual de acceder a cargos de autoridad y de influir en el proceso político. Estas iguales oportunidades se ven amenazadas cuando las desigualdades económicas superan cierto límite. Como las transmisiones hereditarias explican una parte importante de las desigualdades económicas, es necesario un impuesto progresivo a las recepciones hereditarias para evitar concentraciones de riqueza que amenacen la igualdad política. Para prevenir la conformación de dinastías de poder político, este tributo debe incorporar alícuotas agravadas a las transmisiones intrafamiliares y un sistema de progresividad en el tiempo.


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