Our partner, Juan Cristóbal Ortega, argues in El Mercurio newspaper that although the classic constitutional principles regarding taxes are enshrined, the project incorporates concepts whose scope is not clear. A change in the way of conceiving the tax system is noticeable, moving from an institutionalism of a rather instrumental nature –financing public spending– to one that has its own ends –reducing inequalities and poverty–. Naturally, the definition of the specific mechanisms to achieve such objectives should be handed over to political institutions, attending in any case to this framework – no longer strictly tax – established by the project.

To read the note, here.