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税負担の転嫁と貨幣価値についての議論 / A Discussion on Tax Shift and Money Value

Kazuto Tominaga

No x6yuj, LawArXiv from Center for Open Science

Abstract: Price rise caused by imposing a tax on a seller of a product means the falling of the purchasing power of money over the product, and the buyer pays the exact amount of money that have the purchasing power that can buy the product at that moment; therefore the paid price does not include any tax payment, or there never is "tax shift." Against this explanation, which argues that no tax can be indirect, the following argument has been given: the price rise of the product does not necessarily mean the rise of general prices, so the purchasing power determined by the general prices cannot be said to have been changed; therefore the extra amount of money paid by the buyer due to the price rise is an extra spending of value of that amount, or the buyer's tax burden. This paper shows that a vector, instead of a scalar, is needed to express the exact purchasing power of money in an economy, that to see if there is an extra spending of value in a particular transaction the purchasing power over the very product dealt must be used, and that thus there never occurs "tax shift" after all. 売り手への課税で商品価格の騰貴が起きることはそのまま商品に対する貨幣の購買力の下落を意味し、買い手はちょうど商品を買える購買力を持つ貨幣量を支出するだけだから、税としての支払分はなく、税負担の転嫁は起きない。間接税の不存在を示すこの説明に対して、その商品の価格騰貴は必ずしも一般物価の騰貴を意味せず、一般物価によって定まる貨幣の購買力が変化したとは言えない、よって価格騰貴分の貨幣の支出はその分の価値の余分な支出であり、買い手の税負担である、という反論がある。本稿では、一般物価から定まる貨幣の一般購買力と特定の商品に対する貨幣の購買力は異なる概念であり、1つの経済において貨幣の購買力を正確に表現するにはスカラーでなくベクトルが必要であること、そして個別の取引で余分な支出があるかどうかを見定めるにはそこで取引される商品に対する貨幣の購買力を用いるべきであり、それによればやはり税負担の転嫁は起きないことを示す。

Date: 2019-10-24
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DOI: 10.31219/

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