The Principle of Economic Capacity in the Comparative Tax Jurisprudence of Chile and Spain

Abstract

This paper seeks to identify the conceptions that the Chilean and Spanish Constitutional Courts have in relation to the principle of hability to pay like legal criterion of distribution of the tax charge distribution. On the other hand, it tries to determine the similarities that appear in both legal systems with respect to that principle. The conclusion is that, despite the different inspirations from the Constitution in Spain and Chile in the tributary scope, it's possible to appreciate a convergence in the understanding of this material principle of taxation denominated economic capacity.