Inconstitucionalidad por inconmesurabilidad de modelos económicos: El caso de las tasas retributivas por contaminación

The author studies the incommensurability of economic models as a type, little explored of unconstitutionality, called the unconstitutionality for incommensurability of economic models. The author statutes that many of Colombian rules relapse in this type of methodological error and due to the lack of attention regarding the economic technique, no one had referred to this phenomenon. To explain the concept, the author analyses the case of the recompensing taxes for contamination of natural resources, implemented from 1974 in our country and reformed under Law 99 of 1993 and ordinance 901 of 1997. In order to explain this type of unconstitutionality, the author makes a brief study of what an economic model constitutes, then he elaborates a theoretical explanation of the concept of incommensurability, and incommensurability of economic models. Later on, he develops a review for the history of this policy instrument centring in models of environmental policy that inspires it, focusing in the current legislation and concluding with the explanation of the incommensurability in economic models in the actual legislation of the recompensing taxes for contamination of natural resources.