23 March 2017


先日このポストで,OECD/IMF Report "Tax Certainty"の日本語訳の問題を書いたが,もっと大事な理論的問題を賢者が指摘するのを見た。一言でいうと
Tax uncertaintyの何が悪いのか?

うーん,どう答えようか。おそらく,課税当局の(それ自体は正当な)インセンティブ構造からして, アップサイドとダウンサイドが打ち消しあって期待値がゼロになるようなことはまれで,システマティックにダウンサイドが大きく出てくる。少なくとも企業側はそう認知している。その場合,不確実性は企業にとって不要なコストが増えるということしか意味しない。これが悪い,ということではなかろうか。




II. The tax which each individual is bound to pay ought to be certain, and not arbitrary. The time of payment, the manner of payment, the quantity to be paid, ought all to be clear and plain to the contributor, and to every other person. Where it is otherwise, every person subject to the tax is put more or less in the power of the tax-gathered, who can either aggravate the tax upon any obnoxious contributor, or extort, by the terror of such aggravation, some present or perquisite to himself. The uncertainty of taxation encourages the insolence and favours the corruption of an order of men who are naturally unpopular, even where they are neither insolent nor corrupt. The certainty of what each individual ought to pay is, in taxation, a matter of so great importance that a very considerable degree of inequality, it appears, I believe, from the experience of all nations, is not near so great an evil as a very small degree of uncertainty.