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
