Las políticas fiscales neoliberales a nivel local y mundial amenazan la consolidación de la democracia. Como consecuencia, los propietarios de capital, han aumentado su poder político para influir y decidir sobre las políticas tributarias globales para su propio beneficio. El sistema tributario chileno y el sistema tributario internacional son analizados como ejemplos de las políticas fiscales neoliberales a nivel local y mundial, respectivamente. Este sistema ha reemplazado el aspecto político de la tributación con conceptos económicos que tienden a disolver la conexión entre impuestos y solidaridad. En este escenario, los impuestos no se entienden como deberes de ciudadanía.Puedes revisar la publicación completa de German Law Journal aquí[:en]Neoliberal tax policies at the local and the global levels risk democracy consolidating economic inequality by allowing and fostering capital accumulation. As a consequence capital owners have increased their political power to influence and decide on local and global tax policies for their own benefit. The Chilean income tax system and the international tax law system (including tax competition among states and tax heavens) are analysed as examples of neoliberal tax policies at the local and the global level, respectively. At the same time, neoliberalism as a normative order of reason has replaced the political aspect of taxation with economic concepts that tend to dissolve the connection between taxes and solidarity. In this scenario, taxes make no economic or political sense as they are not understood as duties of citizenship. In this Article, recent alternatives proposed to diminish global no taxation and inequality, as the OECD BEPS project and Thomas Piketty’s proposal for a global tax on capital are analyzed and criticized.Complete publication here