Hacia una nueva arquitectura para una imposición al capital progresiva

Autores/as

  • Valpy FitzGerald Emeritus Professor of International Development Finance, University of Oxford

DOI:

https://doi.org/10.46661/rec.10712

Resumen

La aplicación y funcionamiento de las Reglas Globales contra la Erosión de Bases (GloBE) acordadas en la OCDE y publicadas en diciembre de 2021 tienen fortalezas y debilidades para los países en desarrollo. Ahora es el momento de abordar directamente la "arquitectura" institucional multilateral en relación con las negociaciones fiscales internacionales. A pesar de las tensiones geopolíticas actuales, la naturaleza del cambio climático y la mayor posibilidad de futuras pandemias sanitarias han hecho que la necesidad de provisión de bienes públicos globales –y, por tanto, de coordinación fiscal global– sea aún más necesaria. Además, las reglas de GloBe reflejan la subrepresentación de los países no miembros de la OCDE en el proceso del "Marco Inclusivo", como lo demuestra su ausencia en el liderazgo de comités clave, la escasez de delegados especializados y la falta de derechos de voto explícitos. Por lo tanto, es correcto acoger con agrado la reciente resolución de la ONU de trabajar hacia un Convenión Impositivo mundial.

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Biografía del autor/a

Valpy FitzGerald, Emeritus Professor of International Development Finance, University of Oxford

Valpy FitzGerald was trained as an economist at Oxford (BA, 1968) and Cambridge (PhD, 1972). Between these two degrees he worked for The Economist. Valpy was Assistant Director of Development Studies at Cambridge (1973-79), Professor of Development Economics at Erasmus University Rotterdam (1980-91) and Professor of International Development Finance at Oxford (1992-2014). Since retirement he is Emeritus Professor of Oxford University and Emeritus Fellow of St Antony´s College.
During his professional career Professor FitzGerald acted as macroeconomic adviser to a number of Latin American governments; as well as several United Nations agencies and the OECD. He acted as adviser on international investment to the newly formed UK Department for International Development 1997-2002, contributing to the seminal 2000 White Paper Eliminating World Poverty: Making Globalization Work for the Poor.
Valpy has a close relationship with progressive Spanish academic economics, having held the Queen Victoria Eugenia chair at the Universidad Complutense (Madrid) 1995-6 and 1996-7; receiving the Gabarrón Prize in Economics in 2007 and an Honorary Doctorate from the Complutense in 2014. He was elected Honorary President of the Sociedad de Economia Mundial in 2015.
Currently, he serves as a commissioner – with colleagues Piketty, Zucman, Ocampo and Stiglitz - on the Independent Commission on the Reform of International Corporate Taxation (ICRICT): www.icrict.org. Since its formation in 2015, the Commission has influenced international negotiations on global corporate tax reform, and is now working on the effective taxation of private wealth.
Valpy continues to actively research the relationship between income and wealth on the one hand, and macroconomic policy and international finance on the other.

Citas

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Publicado

28-06-2024

Cómo citar

FitzGerald, Valpy. 2024. «Hacia Una Nueva Arquitectura Para Una imposición Al Capital Progresiva». Revista De Economía Crítica, n.º 37 (junio):174-83. https://doi.org/10.46661/rec.10712.

Número

Núm. 37 (2024): Primer semestre 2024 - Una visión actualizada de la globalización

Sección

Una visión actualizada de la globalización

Licencia

Derechos de autor 2024 Revista de Economía Crítica

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