El Papa Francisco ha denunciado lo que denomina las teorías del «derrame», «que suponen que todo crecimiento económico, favorecido por la libertad de mercado, logra provocar por sí mismo mayor equidad e inclusión social en el mundo. Esta opinión, que jamás ha sido confirmada por los hechos, expresa una confianza burda e ingenua en la bondad de quienes detentan el poder económico y en los mecanismos sacralizados del sistema económico imperante. Mientras tanto, los excluidos siguen esperando («La alegría del evangelio», 54). Sin embargo, esta teoría, falsa y perniciosa, que es la que hoy sostiene el llamado «neoliberalismo», es la que domina las políticas económicas que sufrimos, también las políticas fiscales. Y decimos que es falsa (además de porque «nunca ha sido confirmada por los hechos») y perniciosa, precisamente porque mientras rige las políticas económicas, los excluidos que esas mismas políticas fabrican, «siguen esperando». Ahí está su mayor falsedad.
Aplicada a las políticas fiscales, esta teoría viene a decir que es bueno que los que más tienen paguen pocos impuestos, porque así pueden invertir su riqueza generando crecimiento económico que a todos beneficia. Esta premisa, que rige desde hace años las políticas fiscales caracterizadas por constantes reducciones de impuestos (además de la multitud de facilidades para el fraude y para eludir pagar impuestos) a quienes más tienen, a las grandes empresas, inversores, financieros, grandes fortunas…, es burdamente falsa: lo único que sí logra es más acumulación de la riqueza social en pocas manos, más desigualdades y más dificultades del Estado para lograr los ingresos necesarios para responder a las necesidades sociales. Y, mientras tanto, los excluidos siguen esperando. Esta teoría también sostiene otra afirmación que no es más que un enmascaramiento de lo anterior, que es su verdadero objetivo, y que es el «caramelito envenenado» que se ofrece a quienes soportan en realidad el peso de los impuestos, los asalariados, los autónomos y las pequeñas empresas. Es la afirmación de que el dinero está mejor en los bolsillos de los contribuyentes que en los del Estado. Afirmación que es falsa y engañosa, pero sobre todo azuza el individualismo frente a la solidaridad. Porque cada uno por sí solo, sobre todo si tiene ingresos bajos, no puede atender todas sus necesidades básicas (aunque le «bajen» un poquito los impuestos); juntos, solidariamente y con un sistema fiscal que redistribuya la riqueza social, sí podemos responder a esas necesidades básicas de todos.
Ahora el gobierno de España ha planteado una mal llamada «reforma fiscal» que, en realidad, es una continuidad de las políticas fiscales de los últimos años que responden a la teoría que acabamos de comentar. No merece en absoluto ese nombre de reforma fiscal, porque no es más que un maquillaje electoral de una pequeña «bajada de impuestos» a algunos de quienes soportan la mayor parte de nuestra fiscalidad (repetimos, asalariados, autónomos y pequeñas empresas) para seguir bajando más aún los impuestos a los que menos pagan aunque son los que más riqueza acumulan. No tiene nada que ver con la reforma fiscal que necesitamos*. Una reforma fiscal que afronte ante todo y sobre todo el enorme problema de la desigualdad que sufrimos y que se ha incrementado escandalosamente en los últimos años; que persiga de verdad el fraude fiscal de quienes tienen más, que es enorme; que elimine todos los privilegios y mecanismos de «ingeniería fiscal» que facilitan eludir el pago de impuestos o defraudar a quienes más dinero y poder acumulan; que avance realmente en una fiscalidad progresiva, que acabe con la grave injusticia del gran peso de los impuestos indirectos, en particular del IVA, que castiga a quienes menos tienen porque pagamos todos por igual con independencia de nuestros ingresos… Una reforma fiscal, en definitiva, que apueste de verdad por una redistribución real de la riqueza social, por fortalecer la solidaridad social y la justicia, que suponga ingresos suficientes del Estado para responder a las necesidades sociales de las personas… Porque los excluidos no pueden seguir esperando.
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