The Song of Tax Immunities: Provocations from Jon Elster’s Theory
Keywords:
Pre-commitment, Immutable clauses, Tax immunitiesAbstract
This paper aims to think over the immutable clauses as devices of constitutional pre-commitment and its relationship with the rules of tax immunity. For this, it is used the theory about individual self-restraint and constitutional pre-commitment, based mainly on the work of Jon Elster. After examining the theory of pre-commitment in a philosophical plan, it is studied the commitment in societies (with the reservations made by Jon Elster himself), especially the commitment made through the constitutional pact. In the sequence, the immutable clauses are examined as one of the most relevant constitutional pre- commitment. Finally, it is analyzed the problem of constitutional reform in the matterof ta immunities, based on the discussion performed by the Brazilian Supreme Court on the “Direct Action of Unconstitutionality” nº 939-7.
References
BRASIL. Supremo Tribunal Federal. Ação direta de inconstitucionalidade nº 939-7/DF – Distrito Federal. Relator: Min. Sydney Sanches, julgado em 15.12.1993 e publicado em 18.03.1994. Disponível em: www.stf.jus.br. Acesso em: 03.08.2017.
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