Taxation of Wealth Under the Pacific Alliance; ¿A Threat to Global and Regional Economic Growth Or a Chance to Implement Piketty’s “Global Tax on Capital”?

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Juan Esteban Sanín Gómez

Resumen

This essay analyses the practical effects of implementing a wealth tax in the context of a Latin American economic block or trade group such as the Pacific Alliance, as well as its convenience or inconvenience according to the economic growth impact it can have. To this effect, an overview of the current trends of wealth taxation will be made,as well as on the ongoing tensions between the key factors to determine whether or not wealth should be taxed: i.e. economic growth and inequality. Lastly, an analysis on the current state of affairs regarding the treatment of wealth taxation under multilateral and bilateral tax treaties will be undertaken as well as Thomas Piketty’s proposal to create a global –or, in this case, a hemispheric or continental- tax on capital in order to reduce inequality.

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Sanín Gómez, J. E. (2018). Taxation of Wealth Under the Pacific Alliance; ¿A Threat to Global and Regional Economic Growth Or a Chance to Implement Piketty’s “Global Tax on Capital”?. Revista De La Facultad De Derecho De México, 68(272-2), 987–1020. https://doi.org/10.22201/fder.24488933e.2018.272-2.67583
Biografía del autor/a

Juan Esteban Sanín Gómez, Facultad de Derecho de la Universidad Nacional Autónoma de México

Attorney at law from the Universidad de los Andes. Tax Legislation specialist from the Universidad
Pontificia Bolivariana (UPB) and International Tax Law specialist from the Universidad Externado de
Colombia. Master of Law with emphasis in Taxation from the Universidad Externado de Colombia. Currently
undertaking an Executive LLM program at London School of Economics. Partner and director at Ignacio
Sanín Bernal & Cía. Abogados S.A.S.