Webinar #2 ‘Tax Justice and the Constitutional Process: Towards the construction of a new fiscal pact’

On Wednesday August 12, we held our second seminar entitled ‘Tax Justice and Constitutional Process: Towards the construction of a new social pact fiscal’. In this event, the speakers stressed that the construction of a new fiscal pact in the context of the constitutional process in Chile is a big window of opportunity to reconcile economic growth, wealth distribution and the realisation of economic and social rights for all. They also discussed the importance of building a new tax system based on human rights in order to redefine the relationship between the State, the market and society in a more equitable and sustainable manner in the coming decades.

One of the central issues of the seminar was the discussion on the importance of considering the "Principles and Guidelines on Human Rights in Fiscal Policy", which require States to ensure a fiscal policy that has at its core the realization of human rights, including civil, political, economic, social, cultural and environmental rights. According to Ricardo Martner, it is important that the constitutional discussion on ESCR is not only about public spending, that is, how much the State can/should spend to guarantee ESCR, but also about the State's ability to raise resources in order to comply with its international obligations. In this regard, he pointed out that the is to discuss the progressiveness of taxes at the constitutional level, so that they are not regressive. Analyzing the Chilean regressive tax system, Ricardo said:

“The chilean tax system looks more like Hood Robin than Robin Hood, that is, it takes from the poor to give to the rich”

Speakers:

- Ricardo Martner: Member of the Independent Commission for International Corporate Tax Reform (ICRICT) and former head of the Fiscal Affairs Unit of the Economic Commission for Latin America and the Caribbean (ECLAC)

- Susana Ruiz: Head of the tax justice department at Oxfam International. Between 2012 and 2013 she coordinated Oxfam's Tax Justice campaign in Latin America.

- Jeannette von Wolfersdorff: Executive Director and Co-Founder of the Observatory of Fiscal Expenditure in Chile and since 2018 she has served as advisor to the Permanent Advisory Council for the Modernization of the State. Director of Espacio Público.

Chair:

Ricardo Guerrero: PhD student in political economy of taxes in Latin America at King's College London.

You can check the webinar on our youtube chanel HERE.