International - Prohibition of Confiscatory Taxation in Latin Jurisprudence: A Three-Step Test to Determine when Taxes Violate Property Rights
- G. Ramírez
- Bulletin for International Taxation, 2019 (Volume 73), No 5
- 10 April 2019
In this article, the author examines the constitutional prohibition of confiscatory taxation in light of the jurisprudence of various Latin countries in Europe and in Central and South America. The author proposes a three-step test to resolve the problems surrounding this issue.