Presentation of the Arguments Supporting the Hypothesis that Illicit Income Is Not Subject to Taxation, and Subsequent Analysis of Its Objections (2007)

Author: Christian Aste Mejías

This work presents the arguments supporting the hypothesis that illicit income should not be subject to taxation, as well as a subsequent analysis of the objections raised against that position.

Contents:

• Taxing illicit income would, in a certain sense, imply that the State is legitimizing the unlawful activities from which such income is derived.
• Premise: Illicit income does not constitute the taxable event established under the Income Tax Law.
• Premise: Taxing illicit income would undermine the unity and coherence of the legal system.
• Premise: Illicit income cannot be taxed because it constitutes the proceeds of a criminal offense.
• Premise: Taxing illicit income violates the constitutional principle prohibiting compelled self-incrimination.
• Taxation of illicit income is formally impossible.
• Other considerations supporting the taxation of illicit income.
• Premises
• Conclusions

Available in the BCN Catalog, Library of the National Congress of Chile