NY cargo ship imports Spencer Platt/Getty Images

El impuesto de ajuste fronterizo de EE.UU. es una mala idea

NUEVA YORK – Estados Unidos podría estar a punto de implementar un impuesto de ajuste fronterizo (IAF).  El Partido Republicano, ahora en control de las ramas legislativa y ejecutiva, considera un IAF – que subsidiaría eficazmente a los exportadores estadounidenses, al brindarles exenciones fiscales al mismo tiempo que penalizaría a las empresas estadounidenses que importan bienes – como un elemento importante de la reforma del impuesto a las empresas. Los republicanos sostienen que dicho impuesto mejoraría la balanza comercial de Estados Unidos, mientras aumenta la producción, la inversión y el empleo a nivel nacional. Están equivocados.

La verdad es que el plan de los republicanos es altamente problemático. Junto con otras reformas propuestas, el IAF convertiría el impuesto estadounidense a las empresas en un impuesto sobre el flujo de caja de las empresas (con un ajuste fronterizo), lo que implicaría consecuencias de largo alcance para la competitividad y rentabilidad de las empresas estadounidenses.

Algunos sectores o empresas – especialmente aquellos que dependen en gran medida de las importaciones, como los sectores minoristas estadounidenses –  se enfrentarían a un fuerte aumento de sus obligaciones fiscales; en algunos casos, estos aumentos serían incluso mayores que sus utilidades antes de impuestos. Mientras tanto, los sectores o empresas que exportan, al igual que quienes están en el sector de manufactura, disfrutarían de reducciones significativas en su carga fiscal. Esta divergencia aparenta ser injustificada e injusta.

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