2 F K F F K 717 cf (1) 8 8 (public goods) 9 (nonrivalrous) 10 (nonexcludable) 11 (goods) (2) 12
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1 / / (1) (2) 1.2. ( 2004) ( 2005) ( ) ( ) ( )( ) ( )( ) ( ) ( ( ) ( ) ( ( ) ( ( ) (2002 ) 1.3. : (1) (4 ) K F K F F K K K K F (1) F (2)K (3) F 500 K 200
2 2 F K F F K 717 cf (1) 8 8 (public goods) 9 (nonrivalrous) 10 (nonexcludable) 11 (goods) (2) social security: [ ] [ ] (3) 15 (built-in stabilizer)
3 3 [ ] (4) (1) 19 (2) 20 (3) A B 22 (4) [ ] (5) 23 [ ]
4 [ ] [ ] [ ] ,
![[ ] 21 26 27 [](/docs-images/42/22988559/images/page_4.jpg "] [ ] 28 20 111.")
5 ( )
6 ipod ( ) ( 22 ) ( 22 ) cf X A
7 7 45 X A ( ) [ ] = X X X
8 8 / NOTE (1) (2) (1) (risk averse) (risk) 30 (uncertainty) (2) 31 (welfare) (2003) [ ] ( )
9 X K Y / [ ]
10 a [ ] cf (=111.01) cf.
11 / 20 / X (ability to pay, Leistungsfähigkeit) [ ] 54 ( ) 88 [ ] [ ] ( ) ( ) A B A B
12 12 C D C D ( 2000) (equity) (neutrality) (efficiency) 61 (1) A B 10% A B A 50 B A 5% B 10% 62 A B (diminishing returns) A B A B A B ( ) A 14% 7% B 7 63 (equilibrium) B B 10% 64 7% (implicit tax) % A A B B % 100% 60% 6850% 6930%
13 13 A B 70 (friction) 71 (transition) 30% 72 (windfall) A B (2) (deadweight loss: )
14 14 (incentive) (1997) 76 (lump-sum tax) (a poll tax, capitation) [ ] 84 (3) (equity: ) 79 (trade off) (1) (2)
15 (advance ruling) [ ]
16
17 % % 70 20% ( (bracket) )(marginal rate) 20% 1 (average rate) 47/ % 16 income bracket (effective rate) 47/ % [ ] (2002) 10 [ ] (deduction) 20 (credit) (2003) (utility) consumption (expenditure) type concept of income expenditure tax source income scheduler system global income global system
![73% 330 20 330 297 340 272 [ ] 29 49 (2002) 10 [ ] 18 19 (deduction) 20 (credit) 72 87 86 38 92 95 52 (2003)](/docs-images/42/22988559/images/page_17.jpg "230 3.3. 211")
18 or ( ) (source) 23 (source) 2 24 capital gain ( ) 182 [ ] Georg von Schanz Robert M. Haig Henry C. Simons Schanz-Haig-Simons Haig-Simons capital gain ( ) cf.
![[ ] 25 26 Georg von Schanz Robert M. Haig Henry C.](/docs-images/42/22988559/images/page_18.jpg "Simons Schanz-Haig-Simons Haig-Simons 3.3.5.")
19 cf [ ] A X X X 30
![02 46 11 9 25 8 1120 3.4.3 0 191 [ ] 192 28 211.](/docs-images/42/22988559/images/page_19.jpg "03 56 7 16 32 7 1054 29 9 1 16 211.")
20 NOTE X imputed income A B C 100 D A B 3% 20% A B A B B C Ramseyer A B B B
21 (= ) [ ] [ ] % A B 2 C 60 D A B C D 38 A B A B win-win
22 22 A B B A 1265 (1-4 ) ( ) (capital gain ) E E cash flow 40 (present discounted value) 10% / / cash flow E % 1 cash flow (1) 10% 40% F 1000 G = F G G 46 (2)
23 (profit) 48 time value of money I(1+r)(1-t)=I(1-t)(1+r) (3) 2 lifetime ( ) lifetime 197 [ ] [ ] [ ]
24 24 49 cf. (Dual Income Taxation) second best 51 (1-4 ) ( ) (cash method) (accrual method)
25 ( ) ( ) / / / X Y
26 26 NOTE A A A DES (debt equity swap) X Y / / / / NOTE TKC KE / 33
27 27 / A A
28 / ( / 336 NOTE 2.(2) cf (principle of matching costs with revenues) NOTE 2.(2)
29 (1 5 ) (mark-to-market method) (realization method) / / / 40 0 / / / / 84 (220) / / / 84
30 Cf. (1) 183 (2) (3) (1) (2) taxable [ ]
31 31 [ ] Eisner v. Macomber, 252 U.S. 189 (1920) (1) 36 (2) A B 20 A A 8000 A ( 0) ( 0) ( 0) B ( ) 100 B B B B B
32 32 B B 120 B B B ( 0) ( 0) ( 0) (2004) [ ] (1) (depreciation) [ ] (2) (1) (2)
33 ( ) NOTE 2. (2) (2) (accelerated depreciation) cash flow NBB ( ) (3) (expensing)
34 % ? % 300% (452 ) % 60% % (4) ( ) ( ) ( ) ( ) ( ) 2000 ( ) 2001 ( ) built-in gain (lock-in effect, freezing effect) % % %
35 % % 10% 9% [ ] (realization) ( non-recognition) [ ] (1 100) (2 100) (3 100) , 100, 100, 100 (249, 0, 0, 0)
36 36 $ 0, 100, 100, (?) [ ] ( ) Eisner v. Macomber (1) 36 (2) B X X NOTE
37 A A B B A A X W X NOTE
38 38 Lucas v. Earl, 281 US 111 (1930) Poe v. Seabon, 282 US 101 (1930) NOTE (1) % % % % % 2 50 (2) tax planning [ ]
39 * * X( ) W( ) X NOTE 2. X X NOTE 3. ( ) ( ) ( ) ( ) NOTE
40 H ( X) X X NOTE 2.(1) [ ] X T S X S S X S Y S X X X X X NOTE [ ] 19
41 (1) 23 (2) (economy of size) (3) 1 A B 500 C D A B C D
42 42 B C NOTE 1. C D C D B C B C [ ] 28 C D 27 ( ) (marriage penalty) bracket bracket C D * 38 30A B 31A B
43 43 * [ ] (2003) NOTE NOTE 2 &
44 % 20% / ( )
45 , / NOTE NOTE NOTE 1.(2) X Y 200 Z Z X
46 % % * 50 * (averaging system ) [ ]
47 a (247 ) [ ] % [ ] 60% % =9 987 A X X A X B B 2.6 A 2600
48 X A NOTE C D ( ) D E ( ) F ( ) 58 E 300 E F 300 F 4350 CDEF NOTE 3. (1) (2) P Q 59 P Q (3) 59 2 P P Q 59 2 P Q (4) (2) (3) P Q P Q Q (3) (2) P NOTE 5. A B X A X A X X X X
49 49 [ ] NOTE 2. (1) 768 [ ] 12 [ ] /2 (2) NOTE 3. (1) (2) [ ] (3) H X H 2.3 X 3.5 Y X 2.3 X 1.2 H X
50 NOTE ,000 / 1 / (I=C+ W) NOTE 1.
51 51 46 [ ] (1) [ ] NOTE /5 4/ (1)
52 52 NOTE 2. (1) (3) NOTE 3. and [ ] [ ] (2) (3) 52 fringe benefit fringe: NOTE 1. (2)
53 53 54 [ ] 55 NOTE 2. (1) (2) NOTE 3. (1) A B (2) (2001) NOTE (4)
54 NOTE 1. 4 ( ) ) NOTE 2. cf cf. (5) 60 (substitution effect) 61 (income effect)
55 A B 1 A 6 B 2 A B A B A B A B 7 C D C D D C C D 68 E E cf. 22 [ ] (6) 69 human capital 4 70 signaling disincentive
56 56 72rent tax 71rent rent human capital ( ) (1990) [ ] X
57 [ ] (averaging) (1) (2) (3) (1) NOTE 2.& (1) NOTE 2.
58 58 / [ ] cf = X E E X X E X A X A X X X NOTE 1. NOTE 2. & 3. (1) (2) /
59 & NOTE 2. (2) & % (public policy) X B B X C B NOTE 1. (2) (3) (2)
60 NOTE 2. ( ) X 86sale & lease back 69 1 Y 69 2
61 61 87 sale & lease back X X X / (1 ) / X ( ) ( ) X NOTE 2. (1) 69 1 (2) (2)-2 [ ] [ ]
62 X NOTE NOTE (6) (1) (3) 93 (4) 94 (2) (3) (4) (2) (3)(4) chronotopos ( ) 361 ( 1994) (1996) ( 2002)
63 NOTE debt/equity debt7 : equity8 : debt / equity (1991) ( (2003)
64 ( ) (0) 9 (classical system) (1) 10 (partnership method) (2) (3) (4) 11 (dividend-paid deduction method) (5) (6) 12 (dividend-received deduction method) (7) 13 (dividend-received credit method) (8) 14 (imputation method) NOTE 1. EU ( 5) ( 7) ( 7) 92 NOTE 2. debt/equity
65 65 [ ] [ ] 15 ( ) (2002) (3) A X Y A 59 NOTE 3. 19
66 Cf ( 22 5 ) ( 2 16 ) (1 5 ) NOTE 1. (1) (2) NOTE NOTE 3. (2) A B 1 A B 100 A
67 ( ) X X X A B C A A X Y {( ) ( ) } X X 2 A 35 3 X X A NOTE 2.(1) X X 10 X A X X X ( ) X X
68 68 NOTE 2. (2) Y ( ) ( ) X X Y X Y X X X Y ( ) X A Y {( ) ( ) } X [ ] Y 150 A X ( 36 2) X X X X A A X ( 37 ) A 150 X X
69 69 X 6 A 2004 K F A A A 200 ( )A X 150 A 150 A ( )X 150 A A X X X A ( )A 150 A A A ( )X 150 A 150 A ( ) Y X ( ) ( ) X 150 X 150 X Y 150 X X Y Y
70 70 X Y X X X A X 8 NOTE X T 132 X T 2654 Y Y 22 2 X ( 3 73 ) % Y ( ) 22 2 ( )
71 71 ( ) 37 5 ( 7 ) 37 5 ( ) NOTE 1. (1) ( ) ( ) 39 [ ] 39 X (2) Y Y 9 arm s length price X T 10 transfer pricing 66 4 [ ] X X X X X X T NOTE
72 ( ) [ ] NOTE 4. 12? ( 66 4) 22 2 IRC 482 (5 ) (1987) ( 2002)
73 X X X X X NOTE , NOTE 2. 2 NOTE 3. NOTE A
74 74 NOTE A NOTE 2. [ ] [ ] , A X X A 62 A 2500 Y /
75 75 NOTE [ ] = A X A 37 A X NOTE 1. S S 10 P S S P P 1 0 S 22 2 P S P 0 15 S
76 NPO PL X F Y F / = NOTE [ ] (corporate governance) 327 NOTE
77 [ ] 22 4 NOTE X K
78 78 A X X Y / / X A B A X A A X A B C B X A X A X A 4821 Y X A X A B X X [ 38 3 ] X NOTE 2. X A 4 X X
79 79 A A X A A 5 A 0 6 X A B X 7 B B realization non-recognition tax planner ( 2002) ( ) 361 ( 1994) TMK SPV (special purpose vehicle) 12SPC (special purpose corporation) SPC SPV
80 80 13 (conduit) 14 (pass through) 15 (pay through) 4.8. NPO Cf FJ
81 N X NOTE 1. [ ] NOTE 2. Cf X H X X H H X Y Y X X X X (tax saving) 26 (tax avoidance) 127
82 (tax evasion) Cf. (tax shelter ) scheme / structure ( ) [ ] (1) (2) (1)
83 (2) (1) (2) (1) , A B A (2) (2)
84 84 C C D [ ] (benchmark) benchmark benchmark benchmark X A B C D X X D 7 E 4 3 X D 7 Y 7 E 3 10 Y Y 59 NOTE 3.
85 85 NOTE NBB [ ] (1977) (1981) (1987) ( ) (1999) (2000) (2001) (2004) 53 (2004)
86 X X X X ( ) X X NOTE 3. (1) A B 37 A B A B NOTE
87 A B C D 100% A Cf Cf. 1 : Barbara H. Fried, Who Gets Utility from Bequests? The Distribution and Welfare Implications for a Consumption Tax, 51 Stan. L. Rev (1999)
88 [ ] 7 NOTE 2. NOTE 3. 5% NOTE 3. 10% 15% 20% 30% 40% 50% %
89 , / / NOTE A S
90 90 NOTE 1. NOTE m 2 20% Cf NOTE NOTE % 15 [ ]
91
92 [ ] 4 4 [ ] % invoice 5 5/ (1) C E C D E E C (2) % 90% 80% % 90% 80% 70 60% 50% 5
93 93 [ ] 528 [ ] % (1) (2) exemption
94 94 7 ( ) 8 5% 10% / / / A B C % A B C 5/105 A C 4.5% 45/1000 A B 4.5% 2.25%
95 [ ]
96 (matching) 18 B B C B B C B B A A B B 19 (Fringe benefit) 20 fringe benefit % ( ) tax on tax
97 97 tax on tax 47.6% [ ] [ ]
98 98 [ ] A B C D E GNP (gross national product) Cf. GNP GDP (gross domestic product ) NNP (net national product) A B D 3000 C C C C 900 C A B C D 900 E
99 OECD OECD 2003 ( 2003) ( 2005) ( ) ( 1997) ( 1993) ( 1993) ( 2002) ( 1994) ( 2001) 8.2. ( ) tax jurisdiction 1 ( ) residence tax jurisdiction 2 worldwide income taxation 3 ( ) source tax jurisdiction 4 source income taxation S R
100 100 (deduction method) S R (credit method) S R R-S R-T R S 7 8 (exemption method) S R R-S U-S R U 9 ) 8.4. PE (permanent establishment ) PE 10 PE A 200 B UFJ
101 (ability to pay, Leistungsfähigkeit) (capital gain ) (cash method) (accrual method) (principle of matching costs with revenues)
102 NPO
103 (1) (2) (1) (2) (3) (4) (5) 1.6. (1) (2) NOTE (welfare)
104 (1) A B A A B A B A B B A B (2) B A ( ) (capital gain)????
105 (capital gain) %
106 / / / 40 0 / / / / 84 (220) / / (1) (2) cash flow (or )
107 ,
108 ( ) % 50% ( )
109
110 110
111 111 (2) 1.4. (1) (1) (2) (3) (4) (5) 1.6. (1) (2) NOTE (welfare)
112 (1) A B A A B A B A B B A B (2) B A ( ) (capital gain)????
113 (capital gain) %
114 / / / 40 0 / / / / 84 (220) / / (1) (2) cash flow (or )
115 ,
116 ( ) % 50% ( )
117
118 118
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