Departmental Bulletin Paper 国際取引に対する消費課税の方法が厚生に与える影響についての仮想の市場を用いた模擬実験 : 仕向地原則と原産地原則、そして半額課税を比較する 
Simulation of International Consumption Taxation : Destination or Origin Principle?

芳賀, 真一

14 ( 2 )  , pp.453 - 476 , 2015-07-10 , 一橋大学大学院法学研究科
ISSN:1347-0388
NCID:AA1161370X
Description
This study compared the destination principle and origin principle by simulation. Most studies have concluded that destination taxation is preferred because it does not distort production. Some studies have concluded both taxations are equivalent. I used simulation to compare the impacts of destination taxation and the impacts of origin taxation. My simulation shows the following. First, destination taxation distorts production, and makes producers in low-tax countries better off and producers in high-tax countries worse off. Second, origin taxation distorts consumption, and makes consumers in low-tax countries better off and consumers in high-tax countries worse off. Third, the total effective tax rate on cross-border transaction is likely to be somewhere between the rates implied by the destination principle and origin principle.
Full-Text

http://hermes-ir.lib.hit-u.ac.jp/rs/bitstream/10086/27405/1/hogaku0140204530.pdf

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