%0 Journal Article
%T La industria del amparo fiscal
%A Mayer-Serra
%A Carlos Elizondo
%J Pol¨ªtica y gobierno
%D 2009
%I Scientific Electronic Library Online
%X this article analyses the industry of the writ of amparo in tax issues in mexico. this is a succesful and flourishing industry that has grown following a "pro rights" interpretation of article 31 of the constitution. this interpretation enables the tax payer to dispute the constitutionality of tax laws in the courts. this has lead to a legal protection for the tax payer that does not exist with the same amplitude in the other countries members of the oecd and probably in any other country in the world. the writ of amparo in tax issues and the industry that has grown thanks to it not only erodes the capacity of the government to raise resources, but also undermines the legitimacy of taxes because winners of an amparo end paying less taxes than similar taxpayer that did not get an amparo. the article anlyses what explains the growth of this industry, how significant it is, with what implications, and how this problem can be adressed.
%K writ of amparo
%K tax payer
%K industry
%K taxes.
%U http://www.scielo.org.mx/scielo.php?script=sci_abstract&pid=S1665-20372009000200004&lng=en&nrm=iso&tlng=en