交換価値に基づく「税負担の転嫁」の検討 / A Discussion on "Tax Shift" Based on Exchange Value

Kazuto Tominaga

No 9cna4, LawRxiv from Center for Open Science

Abstract: In the theory of indirect tax, price rise caused by a tax on the seller of a trade becomes excess expense of the buyer that is regarded as the buyer's burden, and this is the reason that the tax shift of indirect tax occurs on the market trade. At the same time, a market trade is an equivalent exchange based on exchange value, so it does not cause any loss on the buyer's asset value, or the buyer's burden. Therefore, if such a burden of buyer exists after the trade, it must occur before the trade. By demonstrating this, the paper shows "tax shift" is an imaginary phenomenon created by the observer that chooses a part of changes that occur in the asset values of numerous economic entities caused by price changes and associates it to the loss of the entity who is statutorily obliged to pay the tax to the government, that such association is impossible for any asset obtained after the price change (or while the tax is effective), and therefore there cannot exists "tax shift." 間接税の理論において、売り手に課税されることによる財の実質価格の騰貴分は買い手の余分な支出となるため、買い手の負担となり、これが市場での売買取引によって間接税の負担が転嫁される根拠となっている。これに対して、交換価値に基づけば市場取引は等価交換であるから、取引によって買い手の財産価値の損失すなわち買い手の負担は発生しない。よって、結果として買い手の負担が起きるのであれば、それは取引以前に起きているはずである。このことを明らかにすることで、本稿では「税負担の転嫁」と呼ばれる現象が、価格変化によって複数の経済主体の財産に生じる価値の変化の一部を観察者が選び、それを納税者の損失と関連づけることであたかも生じているかのように見えるものであることを示し、またその関連づけは価格変化後（税のある状態）において取得された財貨に対しては不可能であり、すなわちそこでは「税負担の転嫁」が存在し得ないことを示す。

Date: 2019-02-17
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Persistent link: https://EconPapers.repec.org/RePEc:osf:lawarx:9cna4

DOI: 10.31219/osf.io/9cna4

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