Towards a Progressive Tax Reform: Context, Guiding Principles, and Core Contents. A Necessary Step Towards a Post-Neoliberal Costa Rica
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| Yazar: | |
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| Materyal Türü: | artículo original |
| Durum: | Versión publicada |
| Yayın Tarihi: | 2025 |
| Diğer Bilgiler: | A progressive tax reform is proposed for Costa Rica, with the aim of addressing the fiscal, social, and economic challenges arising from a regressive and unequal tax system. Inspired by the ideas of Thomas Piketty, the author analyzes the realities of a Costa Rican public sector burdened by serious limitations in its capacity to meet the needs of the population. The author examines the various factors that weaken public finances and undermine their sustainability. The author analyzes the impact of inequality and economic dualization, highlighting the need for a fairer and efficient tax system. Proposals are made for the specific components of this tax system and general suggestions for combating tax fraud. The author reflects on the need to imagine a post-neoliberal Costa Rica. |
| Ülke: | Portal de Revistas UNED |
| Kurum: | Universidad Estatal a Distancia |
| Repositorio: | Portal de Revistas UNED |
| Dil: | Español |
| OAI Identifier: | oai:revistas.investiga.uned.ac.cr:article/5999 |
| Online Erişim: | https://revistas.uned.ac.cr/index.php/rupturas/article/view/5999 |
| Anahtar Kelime: | taxes tax system tax regressivity tax progressivity public sector public finance tax justice fiscal deficit neoliberalism post-neoliberalism impuestos sistema tributario regresividad tributaria progresividad tributaria sector público finanzas públicas justicia tributaria déficit fiscal neoliberalismo posneoliberalismo |