scholarly journals Indirect Tax is a Money Illusion

2019 ◽  
Author(s):  
Kazuto Tominaga

An indirect tax imposed on a seller of a product assumes "shifting of tax burden" from the seller to the buyer, while the amount of burden each entity bears is said to be unknown before economic analysis. Since taxation is a restriction on property rights, the amount of tax burden, or property appropriated by the government, should be definite. This paper shows that such "tax shift" is a money illusion; when one pays the consideration for the same product, the amount of money has the same purchasing power that buys the product, regardless of whether there is a tax or not. This leads to the conclusion that the seller bears the whole burden of the "indirect" tax. At the same time, price rise must also be a kind of burden to the buyer. This suggests that there exist two kinds of tax burden notions so far used without distinction both in legal and economic discourses.

2018 ◽  
Author(s):  
Kazuto Tominaga

The Japanese Consumption Tax (JCT) system is so designed that a seller of a product, who bears the liability of the tax, is to raise the selling price by the amount of tax to shift the tax burden to the buyer, and that the accumulated burden is finally borne by the consumer. The theory of indirect taxation regards the amount of price rise caused by a tax as the tax burden of the buyer. But the "included tax" price shown on a receipt represents merely 8/108 of the total price (in case of 8-percent tax rate) and is not necessarily the amount of price rise cased by the tax. Thus the amount of tax shifted from the seller to the buyer in each transaction is unclear. Taxation is intrinsically restriction on the property rights of people. This unclearness is a serious problem from the viewpoint of human rights.To approach this problem, the authors have proposed two scales for tax burdens, namely, legal burden and earning burden, and have given a preliminary discussion for the general public to organize burdens cased by JCT. In this paper, we elaborate their meanings in a more precise and learned manner. Legal burden represents the burden of private economic entity whose property is transferred to the government as a tax. Earning burden represents the burden of entity who cost something (such as effort) to earn money from the market. The present study shows the following observations: legal burden is not shifted in market transactions at all and is borne solely by the seller who is obliged to pay the tax; price change caused by a tax may results in earning burdens of the both parties of transaction; and income decrease, which is traditionally regarded as tax burden in the theory of indirect taxation, is just one aspect of earning burdens.我が国の消費税制度は、納税義務を負う売り手が税額を価格に上乗せして販売することで売り手に税負担を転嫁し、その税負担は最終的に全て消費者のものとなることを予定している。間接税の理論では通常、課税による値上がり分を買い手が引き受けると見なす。しかし領収書等に記される消費税分の額は単に価格の8/108(税率8%の場合)を示したものであり、必ずしも課税による値上がり分ではない。このため個々の取引において売り手から買い手に転嫁されている税額ははっきりしない。税は国民の財産権に関する制限であり、税負担の額が明らかでないことは人権の観点から問題である。筆者らはこの問題に対して既に、法的負担と稼得負担という尺度概念を提案し、それらを用いて消費税の負担を整理する予備的な議論を一般向けに行った。本稿ではより学術的かつ精確にそれらの尺度の意味付けを試みる。法的負担とは私的経済主体が課税によって自らの所有から財産を政府に移転させられるという負担を表す。稼得負担とは私的経済主体が市場から金銭を稼ぐために代償(努力など)を払うという負担を表す。消費税の負担についてこれらの尺度を用いて検討することにより、法的負担は売買において取引相手に転嫁されることはなく、納税義務を負う売り手が正確に税額を負担する税であること、また課税による価格の変化は当事者に稼得負担を引き起こすことがあり、間接税の理論で負担と見なされる所得の減少はその一面であることを示す。


2019 ◽  
Author(s):  
Kazuto Tominaga

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。


2013 ◽  
pp. 4-28 ◽  
Author(s):  
L. Grigoryev ◽  
A. Kurdin

The coordination of economic activity at the global level is carried out through different mechanisms, which regulate activities of companies, states, international organizations. In spite of wide diversity of entrenched mechanisms of governance in different areas, they can be classified on the basis of key characteristics, including distribution of property rights, mechanisms of governance (in the narrow sense according to O. Williamson), mechanisms of expansion. This approach can contribute not only to classifying existing institutions but also to designing new ones. The modern aggravation of global problems may require rethinking mechanisms of global governance. The authors offer the universal framework for considering this problem and its possible solutions.


2019 ◽  
Vol 3 (1) ◽  
pp. 88
Author(s):  
Ganefi Ganefi

AbstractThe creative industry as one of the pillars of the future economy has a very strategic role in overcoming the problems faced by the community along with the government, especially in the field of employment, business fields, and as a source of state revenue (GDP). Therefore, creative industry entrepreneurs must be protected by their intellectual rights so that all copyrighted works are legally protected by their existence and not arbitrarily anyone can steal, trade, multiply without the permission of the owner. However apparently only 17% of the 16.7 million creative industry players registered the results of their creativity. This shows that the protection of Intellectual Property Rights towards the creative industry is still very weak due to several factors, namely; Lack of public awareness / creative industry players to register their creativity businesses; Lack / lack of understanding of the community / industry players regarding the protection of Intellectual Property Rights (IPR); The presumption of some people / creative industry players for the management of registration of Intellectual Property Rights requires quite a large fee; The registration process takes a long time and is complicated. AbstrakIndustri kreatif sebagai salah satu pilar ekonomi masa depan memiliki peran yang sangat strategis dalam mengatasi masalah-masalah yang dihadapi oleh masyarakat bersama pemerintah, terutama di bidang ketenagakerjaan, bidang usaha, dan sebagai sumber penerimaan negara (PDB) . Oleh karena itu, pengusaha industri kreatif harus dilindungi oleh hak intelektual mereka sehingga semua karya cipta dilindungi secara hukum oleh keberadaan mereka dan tidak sewenang-wenang siapa pun dapat mencuri, berdagang, berkembang biak tanpa izin dari pemiliknya. Namun ternyata hanya 17% dari 16,7 juta pelaku industri kreatif yang mendaftarkan hasil kreativitas mereka. Ini menunjukkan bahwa perlindungan Hak Kekayaan Intelektual terhadap industri kreatif masih sangat lemah karena beberapa faktor, yaitu; Kurangnya kesadaran publik / pelaku industri kreatif untuk mendaftarkan bisnis kreativitas mereka; Kurangnya / kurangnya pemahaman tentang komunitas / pemain industri mengenai perlindungan Hak Kekayaan Intelektual (HKI); Anggapan sebagian orang / pelaku industri kreatif untuk pengelolaan pendaftaran Hak Kekayaan Intelektual membutuhkan biaya yang cukup besar; Proses pendaftaran memakan waktu lama dan rumit.


1982 ◽  
Vol 12 (2) ◽  
pp. 215-229 ◽  
Author(s):  
Charles H. Wood

After the military took power in Brazil in 1964, the government adopted a wide range of policies designed to stimulate economic growth. A central aspect of the Brazilian model of development was the control of wages. From 1964 to 1975 this strategy caused the purchasing power of the minimum wage in the city of São Paulo to fall. The decline in the real wage index was associated with a rise in infant mortality during the period. When real wages rose after 1974, the death rate dropped off. The infant mortality trend cannot be explained by other factors that affect the actual or the reported death rate, such as changes in cityward migration, shifts in the distribution of income, and improvements in the quality of vital statistics. The findings of this study indicate a causal relationship between the infant mortality trend and changes in the purchasing power of the urban poor. Additional data on nutrition, changes in household behavior, and shifts in the cause structure of mortality support this conclusion.


2018 ◽  
Author(s):  
putri indah sari

The problems in this research are: (1) Is the patent in production can be provided to the workers / employees as a inventor? (2) How will the moral rights attached to the inventor to patent the intellectual work produced during the production process? This research uses normative juridical approach. Source of data derived from secondary data that primary legal materials, secondary, and tertiary. The results showed that patents in the production process is not given to the discoverer of workers / employees. The government needs to dissemination of the patents and other intellectual property rights so that a producer of intellectual work so that they know that the law protects what they produce. Governments also need to revise the provisions of Article 12 paragraph (1) Patent Law, where the rights of patent holders fixed on the inventor.


2021 ◽  
Author(s):  
Florencia Lianggono

When the Covid-19 pandemic in Indonesia, Indonesia’s economy experienced a very drastic decline. The government is also preparing a strategy to save micro, small, and medium enterprises (MSMEs) by providing social assistance, tax incentives, relaxation, and credit restructuring, to expand financing. Many efforts to develop and empower MSMEs have been carried out by the Central Government, Provinces, Districts, and Cities, including state-owned enterprises and regional-owned enterprises. The government has prepared a budget of Rp 28 trillion to help business capital to 12 million small and ultra micro entrepreneurs by 2020. The purpose of government assistance is to increase people's purchasing power, reduce poverty and unemployment.


2020 ◽  
Vol 1 (1) ◽  
pp. 86-101
Author(s):  
Nurul Arfiah Hasibullah ◽  
Mursalim Mursalim ◽  
Muhammad Su'un

Pajak adalah kewajiban yang harus dibayar oleh masyarakat pada pemerintah untuk kegiatan pembangunan di segala bidang, Pajak dapat dikatakan keharusan atau kewajiban yang dibayar oleh masyarakat pribadi maupund badan. Penelitian ini bertujuan untuk menganalisa pengaruh pengenaan pajak pertambahan nilai, pajak penjualan atas barang mewah dan Pajak kendaraan bermotor tarif progresif terhadap daya beli konsumen. Populasi penelitian ini adalah konsumen kendaraan bermotor roda empat yang ditemui di kantor Badan Pendapatan Daerah Sulawesi Selatan,Pengumpulan data menggunakan data primer yang diperoleh dari kuesioner dengan menggunakan sample Slovin,Teknik analisis data yakni analisis regresi linier berganda.Hasil peneltian  yaitu pengenaan PPN tidak berpengaruh terhadap daya beli konsumen, PPnBM mempunyai pengaruh positif signifikan, serta PKB tarif progresif berpengaruh positif pada daya beli konsumen kendaraan bermotor roda empat. Taxes are obligations that must be paid by the public to the government for development activities in all fields. Taxes can be said to be imperatives or obligations paid by private and maupund bodies of society. This study aims to analyze the effect of the imposition of value added tax, sales tax on luxury goods and progressive motor vehicle tax on consumer purchasing power. The population of this study is four-wheeled motor vehicle consumers found in the office of the South Sulawesi Regional Revenue Agency. Collecting data using primary data obtained from a questionnaire using the Slovin sample, the data analysis technique is multiple linear regression analysis. consumer purchasing power, PPnBM has a significant positive effect, and PKB progressive tariffs have a positive effect on the purchasing power of consumers of four-wheeled vehicles.  


2020 ◽  
Vol 22 (1) ◽  
pp. 25-48
Author(s):  
Sri Walny Rahayu ◽  
Widiya Fitrianda

Lagu-lagu tradisional Aceh merupakan bagian rezim hak cipta dan termasuk dalam ekspresi budaya tradisional masyarakat Aceh, kekayaan dan identitas bangsa. Untuk memajukan lagu-lagu tradisonal sebagai bagian kebudayaan Aceh, diperlukan langkah strategis melalui perlin-dungan, pengembangan, pemanfaatan, pembinaan untuk mewu-judkan masyarakat Aceh yang berdaulat secara politik, berdikari secara ekonomi, dan berkepribadian dalam Kebudayaan. Hal lainnya, lagu-lagu tradisional Aceh merupakan hak milik yang dapat beralih melalui warisan. Dalam praktiknya ahli waris pencipta lagu-lagu Aceh tidak memahami dan belum mendapatkan hak ekonominya  sebagai-mana diatur dalam Pasal 16 ayat (2) Undang-Undang Nomor 28 Tahun 2014 tentang Hak Cipta. Budaya masyarakat komunal berbeda pandang dengan filosofi konsep hak kekayaan Intelektual, bersifat eksklusif monopoli, dan lemahnya implementasi penegakan hukum hak cipta merupakan persoalan yang harus mendapat perhatian pemerintah di Aceh dalam melestarikan budaya tradisonalnya. Tujuan penulisan menjelaskan perlindungan hukum terhadap lagu tradisional Aceh yang merupakan ekspresi budaya tradisional, menjelaskan perlindungan kepada ahli waris pencipta lagu Aceh melalui warisan menurut Undang-Undang Hak Cipta, Kitab Undang-undang Hukum Perdata, dan Hukum Islam menjelaskan kendala pengalihan pencipta hak ekonomi lagu-lagu tradisional Aceh melalui warisan. Jenis penelitian ini menggunakan data sekunder sebagai data utama, atau yang disebut penelitian yuridis normatif yang menguji norma hukum sebagai objek penelitian. Pendekatan yang digunakan adalah pendekatan konseptual dan pendekatan hukum komparatif. Tulisannya disajikan dalam bentuk analisis deskriptif. Aceh Traditional Cultural Expression and Its Inheritance Model Traditional Acehnese songs which are part of the copyright regimes are one part of the expression of traditional Acehnese culture, wealth and national identity. The promotion of Acehnese culture through traditional songs requires a strategic step through protection, development, utilization, and coaching to realize an Acehnese society that is politically sovereign, economically independent, and has a personality in culture. Other things Traditional Aceh songs are property rights that can be transferred through inheritance. In practice the heirs of Acehnese songs creators do not understand and obtain economic rights from the commercial use of Acehnese songs as stipulated in Article 16 paragraph (2) of Law Number 28 of 2014 concerning Copyright. The communal society's culture is different from the philosophy of the concept of intellectual property rights that is exclusively monopoly and the weak implementation of copyright law enforcement is an issue that must be gotten the attention of the government, especially in Aceh to preserve the traditional Acehnese culture which is the expression of its people. The purpose of writing is to explain the legal protection of traditional Acehnese songs which are expressions of Acehnese cultural identity, explain the protection to the heirs of the creators of Aceh songs through inheritance according to the 2014 UUHC, the Civil Code and Islamic Law and explain what constitutes obstacles to the transfer of rights economic creator of traditional Acehnese songs through inheritance. This type of research uses secondary data as the main data, or so-called normative juridical research that tests legal norms as the object of research. The approach used is the conceptual approach and comparative legal approach. This writing is presented in the form of descriptive analysis.


Res Publica ◽  
1999 ◽  
Vol 41 (1) ◽  
pp. 3-14
Author(s):  
Frank Van Driessche ◽  
Astrid Heyndels

We analyse whether Belgian (federal) tax policy over the period 1965-1995 was affected by the ideological position of the government. Both the level and composition of taxation are considered. We find no significant ideological effect on the level of the tax burden. The burden has increased systematically over most of the period, irrespective of the ideology of the incumbent. Considering individual tax categories, one can find a significant ideological influence for taxes on financial and capital transactions. Under centre-left oriented governments this tax is lowered whereas it increases under centre-right governments.  A possible explanation is that centre-left governments try to stimulate households' wealth acquisition by keeping taxes on transactions of immovable properties low.


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