Francisco Azuero's List: Impuestos en general

• DEATH, taxes and childbirth! There’s never any convenient time for any of them,”  wrote Margaret Mitchell in “Gone With the Wind”. There may also be no convenient  time for radical tax reform.
• It is the system as a whole that needs to be progressive, not every single tax.
• Moving to a single rate of VAT without exemptions would eliminate this  distortion but it would also be regressive. No matter, argue the economists: far  better to have undistorted consumption choices and to fulfil the government’s  redistributive aims more efficiently through the income-tax system.
• the economists argue that people whose income is temporarily low—perhaps because  they have taken time out to study—often borrow and therefore consume more than  their immediate income would allow. Basing taxes partly on expenditure rather  than just income would therefore go some way towards the ideal of progressivity  over a person’s lifetime. How that might be implemented is a different question  entirely.
• The report advocates a corporate-tax deduction equal to a fraction of a firm’s  outstanding equity, which is designed to remove the bias towards debt finance  when interest is deductible

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