Este trabajo investiga las implicancias prácticas tributarias de la teoría rawlsiana de la justicia. Para ello se examinan las consideraciones morales que la teoría juzga aplicables al modelo de sociedad denominado "democracia de propietarios". Luego se explicita la manera en que se aplican sus principios en contextos de inequidad social. Finalmente, se consideran dos propuestas de aplicación práctica para basar el sistema tributario sobre los tributos al consumo. Se evalúa si estas propuestas son compatibles con la teoría liberal igualitaria rawlsiana (...) y si colaboran en la promoción de las bases del autorrespeto y la reciprocidad cívica. (shrink)

This chapter provides a defense of a type of occupational pension, known as “collective defined contribution”, which is based on the idea that it is possible to limit the employer’s liability to nothing more than a set contribution while retaining many of the benefits of the collectivization of risks of a traditional defined benefit pension. CDC can be defended against a freedom-based objection from the right via an appeal to the following Hobbesian voluntarist justification: CDC constitutes a “Leviathan of Leviathans” (...) into which it is rational for workers to choose to associate in order to tame longevity and investment risks. CDC pensions that arise from and mirror existing income inequalities can also be defended against an egalitarian objection from the left, by demonstration that they can be grounded in Rawlsian principles of reciprocity and property-owning democracy. (shrink)