Hacia La Medición De La Confiscatoriedad I: Reflexiones Iniciales - Para todos debe quedar claro que la confiscatoriedad es un antivalor, una suerte de injusticia, contraria a la normativa constitucional de muchos países (aunque no todos) entre ellos el Perú. Resulta lógico pensar que una...

Spanish Abstract: El presente artículo no sólo busca definir y revisar el concepto de Análisis Económico del Derecho (AED), sino también revelar la idoneidad de las críticas que se formulan, así como identificar el defectuoso camino por el cual se viene desarrollando el AED en el...

This paper aims to explain what is tax modeling from a economic perspective, considering financial and legal restrictions. It proposes an example of tax modeling for the optimization of taxes due of corporations income tax

Recent worldwide events suggest there's a deepening in deglobalization, which means that some countries are starting to reduce the commercial, labor or financial relations with others, because of the many risks and costs that are affecting their recovery from the crisis of 2008. In particular,...

This papers gives a deep legal analysis on the foundations of state aid applicable to the European Union based on the EU Treaty. It states that the Draft Notice of the Notion of State in 2014 was a break point to modernize it and to improve its utility to fight tax avoidance. However, many...

This paper analyzes the quantitative benefits of switching from a flat tax regime to a progressive tax one, and viceversa. The tax model includes three scenarios of how the income of the tax payers are distributed and explain the different results. It also includes an extension of tax avoidance...