¿Quién necesita un impuesto de tasa única?

WASHINGTON, DC – Debido a que los candidatos presidenciales republicanos de Estados Unidos hacen fila para declarar su fidelidad a un impuesto de tasa única – un sistema impositivo sobre la renta personal que considera una tasa única para todos – los opositores se han centrado en las razones por las cuales es una mala idea aumentar los impuestos a los pobres a fin de reducir los impuestos que pagan los ricos. Pero, si un impuesto de tasa única es tan mala idea, ¿por qué tantos países lo adoptaron?

Un estudio cuidadoso de estos países – principalmente de los países poscomunistas de Europa Oriental y un puñado de diminutos Micro Estados en todo el mundo – sugiere que existen tres razones principales. En primer lugar, algunos países son relativamente tan pobres y carentes de capitales domésticos que optan por bajar sus tasas con el fin de atraer a inversionistas extranjeros. Otros países son tan pequeños e ineficientes en la recaudación de ingresos que no pueden permitirse el lujo de instaurar un sistema de impuestos progresivos. Por último, algunos países son tan corruptos que tienen que ofrecer a los ricos de su país una enorme disminución en la tasa de impuestos para lograr que estos paguen cualquier tipo de impuesto.

Estados Unidos, al igual que otros países desarrollados, no atraviesa (aún) por alguna de estas situaciones, por lo que no está claro por qué este país necesita un impuesto de tasa fija.

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