The economic capacity in the income tax. Analysis with a gender perspective and weighting of related principles

Abstract

The work makes an analysis from the perspective of the gender of the current system, specifically to the aspects related to the economic capacity of natural persons to determine if some quantifiable conditions in which there are differences between men and women create tax consequences that have not been had into account at the time of the configuration of the income tax, a subject so far little dealt with in our country. Given this, through a weighing exercise it was established which of the conflicting principles (equity vs. generality) would prevail over the reality of the constitutional norms.