domingo, abril 10, 2005

El tipo único sigue cosechando adeptos.

Roger Bootle publica hoy en el Daily Telegraph un artículo que yo calificaría de fundamental en relación con la aplicabilidad del tipo impositivo único en el Reino Unido.
Como en España, en el Reino Unido (cuyo año fiscal finaliza el 31 de marzo) es tiempo también de declaraciones de impuestos, proceso administrativo que Bootle califica de bizantino, y eso que el sistema fiscal británico es notoriamente más sencillo que el español. Es la mejor época del año, por tanto, para recordar que la revolución del tipo único no deja de extenderse por todo el mundo.
A radical idea

What is to be done? One of the most interesting suggestions is the idea of a flat tax, that is to say, a single rate of tax applying to all income, with next to no allowances or exemptions, making tax simpler to understand and cheaper to collect.

For the same amount of tax raised, the abolition of the allowances and exemptions allows the rate of tax to be much lower than under the current system, thereby reducing the disincentive effects on productive economic activity, reducing the wasteful employment of highly skilled professionals in accountancy and the law, encouraging the payment of tax and possibly even leading to a higher tax take.

The flat tax is not just a theoretical curiosity. The states of Jersey and Guernsey have long operated such a system, as has Hong Kong. Now several former members of the Soviet bloc have adopted the proposal. And, as our chart shows, some of them have brought in some eye-poppingly low rates of tax.

Moreover, interest in the idea seems to be spreading, even to Old Europe.
Es mejor leerlo entero.

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posted by Freelance at 7:56:00 p. m.