Abstract

Este trabajo analiza la actividad estatal de fomento, propia del Estado contemporáneo; examina particularmente el caso tributario en el contexto del principio de no-discriminación. Finalmente, se concentra en los beneficios otorgados a ciertas zonas extremas de Chile, como las zonas francas, la Ley Pascua o la Ley Navarino. Estos tratos especiales se justifican por su objetivo de lograr un desarrollo territorial armónico.

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