25 July 2021

Virtues and Fallacies of VAT: An Evaluation after 50 Years

誕生から50年、いまやVATは世界160か国の基幹税になっている。その長所と短所を考察する論文集が出た。うしろのほうで、ぼくも書かせてもらった。日本の消費税はどうやってインボイスなしに動かしてきたのか。そのことを論じている。この共同研究で学んだことを延長して、英語圏の読者に届ける仕事。以下に目次を掲げておく。

Chapter 1 Introduction: VAT Does Well, but Does it Well Enough?                    
Robert F. van Brederode

Part I: Technical Topics

Chapter 2 Revenue Performance            
Pierre-Pascal Gendron 

Chapter 3 Neutrality v. Equality    
Christian Amand 

Chapter 4 Rate Policy: Evaluating the Arguments for a Single v. Multiple Rates                
Robert F. van Brederode

Chapter 5 Exemptions in VAT: A Theoretical Overview of Traditional and Newer VAT Systems
Christian Knotzer & Sebastian Pfeiffer
                        
Chapter 6 Counting the Costs of VAT Compliance     
Chris Evans & Richard Krever                

Chapter 7 VAT Gaps in Developing Countries:    Measurement, Administration, and Politics        
Pierre-Pascal Gendron & Richard Bird 
                
Chapter 8 Susceptibility to Fraud             
Robert F. van Brederode  
                                        
Chapter 9 Value Added Tax Adjustments                
Kathryn James & Karoline Spies

Chapter 10 Transfer Pricing                
Kathryn James & Karoline Spies

Chapter 11 Vouchers and VAT        
Jeroen Bijl
                    
Chapter 12 The Evolving Concept of Fixed Establishment in EU VAT Law    
Aleksandra Bal
    
Chapter 13 How Are Holdings Holding on with VAT?                    
Charlène Herbain & Christopher Thompson
                    
Chapter 14 VAT Refunds in Developing Countries    
Marius van Oordt                 
                        
Chapter 15 Digital Cross-Border Supplies        
Simon Thang & Nicolas Shatalow

Chapter 16 Supplies Below Cost Price or Free of Charge
Madeleine Merkx                 

Chapter 17 VAT Treatment of Donations in the Light of Green Policy Objectives
Bettina Spilker & Benedikt Hoffmann       

Part II: Country Treatises

Chapter 18 The New Zealand Broad-Based, Uniform-Rate GST: Virtue or Fallacy?
David White
        
Chapter 19 Japan's Consumption Tax Experiment: Operating a VAT Without a Tax Invoice    
Yoshihiro Masui

Chapter 20 The Destination Principle in International Trade in Services: The Chinese Experience     
Yan XU                    

Chapter 21 VAT in Colombia: The Need for a Brand-New Architecture?                    
Catalina Hoyos                    

Chapter 22 India: The Challenges of Implementing VAT in a Federal State
Sacchidananda Mukherjee        

Chapter 23 The VAT under Excess Capacity: The Case of Ethiopia                    
Marius van Oordt                                

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