Deaton Reviewさらに続々と

英国の不平等研究で、Deaton教授の名を冠したIFSのプロジェクトDeaton Reviewが、さらに続々と、研究成果を公表しつつある。昨夏以降ずっとチェックを怠ってしまっていたが、久々にウェブサイトを再訪したところ、昨年11月と今年2月に多くの論文やコメントがアップされていた。現在の概要リストから、リンク先をそのままコピペしておこう。

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List of contents

This page collects all of the contributions to the evidence volume of the IFS Deaton Review. This expert evidence will inform the Review panel as they consider the conclusions of the review. Any errors and all views expressed in these pieces are those of the authors. Views do not necessarily reflect those of the IFS Deaton Review panel.

What’s wrong with inequality?

Chapter: What is wrong with inequality? by Debra Satz and Stuart White

Commentary: How inequality undermines institutions  by Eric Posner

Commentary: Unjust inequalities: Is maximin the answer?  by Philippe Van Parijs

Commentary: Relational equality, mutual benefit and social insurance by Robert Sugden

Attitudes to inequality

Chapter: Attitudes to inequalities by Rebecca Benson, Bobby Duffy, Rachel Hesketh and Kirstie Hewlett

Article: Attitudes to inequality: preferences and beliefs by Ingvild Almås, Alexander W. Cappelen, Erik Øiolf Sørensen and Bertil Tungodden

Article: Perceptions and preferences for redistribution by Stefanie Stantcheva

Report: Public perceptions of inequality in the UK: findings from quantitative research

Report: Public perceptions of inequality in the UK: findings from qualitative research

Trends in economic inequality

Chapter: Trends in income and wealth inequalities by Pascale Bourquin, Mike Brewer and Tom Wernham 

Commentary: Income inequality and income poverty in a cross-national perspective by Janet Gornick

Commentary: Getting the measure of inequality by Stephen Jenkins

History of inequality

Chapter: Technical change, globalisation and the labour market: British and American experience since 1620 by Bob Allen

Commentary: The history of inequality: the deep-acting ideological and institutional influences by Simon Szreter

Commentary: Beyond technology and wages: power and the history of inequality by Walter Scheidel

Political inequality

Chapter: Political inequality by Ben Ansell and Jane Gingrich

Commentary: Political inequality: reasons for optimism? by Julia Cage

Commentary: Relational inequality in a (deeply) educationally polarised society: feasible strategies in the longer term by Andrew McNeil and David Soskice

Article: Political Equality: What is it and why does it matter? by Pablo Beramendi, Tim Besley and Margaret Levi

Gender

Chapter: Women and men at work by Alison Andrew, Oriana Bandiera, Monica Costa Dias and Camille Landais

Commentary: Gender revolution, evolution or neverlution? by Lynn Prince Cooke

Commentary: Gendered economic inequalities: a social policy perspective by Fran Bennett

Article: The other side of the mountain: women’s employment and earnings over the family cycle by Claudia Goldin, Sari Pekkala Kerr and Claudia Olivetti

Race

Chapter: Race and ethnicity by Heidi Mirza and Ross Warwick

Commentary: Race/ethnic inequalities in health: moving beyond confusion to focus on fundamental causes by James Nazroo

Commentary: What does sociological research tell us about ethnic inequalities in European labour markets? by Frank van Tubergen

Forthcoming – contributions by Claudia Diehl; and Alita Nandi and Lucinda Platt

Immigration

Chapter: Inequality and immigration by Christian Dustmann , Ian Preston and Yannis Kastis

Commentary: What does sociological research tell us about ethnic inequalities in European labour markets? by Frank van Tubergen

Forthcoming – contributions by Dominik Hangartner and Judith Spirig.

Health

Chapter: Health Inequalities by Anne Case and Lucy Kraftman

Commentary: The contribution of adult experiences, multimorbidity and positive psychological well-being to social inequalities in health by Daisy Fancourt and Andrew Steptoe

Commentary: Socio-economic inequality in the distribution of healthcare in the UK by Carol Propper

Commentary: Health and inequality by Janet Currie

Commentary: Race/ethnic inequalities in health: moving beyond confusion to focus on fundamental causes by James Nazroo

Geography

Chapter: Spatial disparities across labour markets by Henry Overman and Xiaowei Xu

Commentary: Place-based policies and geographical inequalities by Enrico Moretti

Commentary: Geographies of socio-economic inequality by Maarten van Ham, David Manley and Tiit Tammaru

Commentary: Levelling-up economics by Philip McCann

Article: Communities, places and inequality: a reflection by Ash Amin

Families

Chapter: Families and inequalities by Kathleen Kiernan, Sam Crossman and Angus Phimister

Commentary: Early childhood inequalities: the rocky path from observation to action by Sophie von Stumm

Forthcoming – contributions by Cezar Santos and Michele Tertilt

Early childhood

Chapter: Early childhood inequalities by Sarah Cattan, Emla Fitzsimons, Alissa Goodman, Angus Phimister, George Ploubidis and Jasmin Wertz

Commentary: Individuals as active co-creators of their environments: implications for prevention of inequalities by Essi Viding and Eamon McCrory

Commentary: The role of parenting in child development by Matthias Doepke and Fabrizio Zilbotti

Education

Chapter: Education Inequalities by Christine Farquharson, Sandra McNally and Imran Tahir

Commentary: Measuring and understanding contemporary English educational inequalities by Diane Reay

Commentary: Private schools and inequality by Francis Green

Commentary: The stubborn persistence of educational inequality by Richard Breen

Commentary: Inequality in English post-16 education by Simon Field

The labour market

Chapter: Labour market inequality by Giulia Giupponi and Steve Machin

Commentary: Labour market inequality: a comparative political economy perspective by David R. Howell and Arne L. Kalleberg

Commentary: Inequalities in the French labour market: a mixed picture by Pierre Cahuc

Commentary: Monopsony in local labour markets by Alan Manning and Barbara Petrongolo

Article: A task-based approach to inequality by Daron Acemoglu and Pascual Restrepo

Commentary: Public policy and labour market competition by Orley Ashenfelter

Firms

Chapter: Firms and inequality by Jan De Loecker, Tim Obermeier and John Van Reenen

Commentary: Market power and labour market inequality by Jan Eeckhout

Commentary: Competition and the industrial challenge for the digital age? by Jean Tirole

Commentary: The inclusive entrepreneurial state: collective wealth creation and distribution by Mariana Mazzucato

Commentary: Inequality, firms, ownership and governance by Colin Mayer

Commentary: Innovation and inequalities by Philippe Aghion and Rachel Griffith

Trade and globalisation

Chapter: Trade and inequality in Europe and the US by David Dorn and Peter Levell

Commentary: A primer on trade and inequality by Dani Rodrik

Commentary: Trade and price-index inequality by David Atkin

Top income inequality and tax policy

Chapter: Top income inequality and tax policy by Isaac Delestre, Wojciech Kopczuk, Helen Miller and Kate Smith

Commentary: Top incomes and tax policy by Emmanuel Saez and Gabriel Zucman

Commentary: Measuring and taxing top incomes and wealth by Arun Advani and Andy Summers

Commentary: Discussion of top incomes and tax policy by Owen Zidar

The benefits system

Chapter: Benefits and tax credits by Hilary Hoynes, Robert Joyce and Tom Waters 

Commentary: Why has the UK’s social security system become so means-tested? by Nicholas Timmins

Commentary: Living at the sharp end of socio-economic inequality: everyday experiences of poverty and social security receipt by Ruth Patrick

Commentary: Transfers, taxes, and tax credits for those on low incomes: beyond Mirrlees by Robert Moffitt

Commentary: The German transfer system for the working-age population: design, changes and consequences by Jan Brülle and Markus Gangl

Commentary: The Welfare State and Inequality: were the UK reforms of the 1940s a success? by Nicholas Crafts

 

租税法学会賞の掲示が更新されていた

このページである。トップページからのリンクを、コピペしておこう。第4回の募集が、はじまっている。力作の応募を期待。

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[NEW] 第3回（2023年度）租税法学会賞の受賞者・作品が決定されました！

第4回租税法学会賞の募集要項

第4回（2024年度）租税法学会賞・募集要綱

第4回（2024年度）租税法学会賞・応募用紙

　　租税法学会賞・歴代受賞者

国連の第26回専門家会合が今週に

26th Session of the Committee of Experts on International Cooperation in Tax Mattersのアジェンダが出ていた（Hat tip:@msd_tkt）。各種文書へのリンクをコピペしておこう。

AGENDA (E/C.18/2023/1)

REGISTRATION IS NOW CLOSED

Monday, 27 March

Transfer Pricing

E/C.18/2023/CRP7 - Co-Coordinator's Report, Annex A, Annex B, Annex C

Taxation and the Sustainable Development Goals -

Taxation of the extractive industries

E/C.18/2023/CRP23 - Co-Coordinators’ Report

The digitalized and globalized economy

E/C.18/2023/CRP1 - Co-Coordinators’ Report

Tuesday, 28 March

United Nations Model Double Taxation Convention

E/C.18/2023/CRP11- Co-Coordinators’ Report

E/C.18/2023/CRP12 - STTR

E/C.18/2023/CRP13 - Software

E/C.18/2023/CRP14 – Article 8

Environmental Taxation 

E/C.18/2023/CRP15 - Co-Coordinators’ report

E/C.18/2023/CRP16 – Workstream 1 (National Measure)

E/C.18/2023/CRP17 – Workstream 4 (Carbon Border Adjustment)

Capacity building

Digitalization and other opportunities to improve tax administration

E/C.18/2023/CRP4 – Co-Coordinator’s report

Wednesday, 29 March

Tax, Trade, and Investment Agreements

E/C.18/2023/CRP2 - Co-Coordinators’ report

Increasing tax transparency

E/C.18/2023/CRP5 - Co-Coordinators’ Report

Indirect taxes

E/C.18/2023/CRP10 - Co-Coordinators’ Report

Wealth and solidarity taxes

E/C.18/2023/CRP8 – Coordinator’s Report

Thursday, 30 March

Crypto-assets

E/C.18/2023/CRP9 – Secretariat Note

Report on the Challenges which Digital Assets Pose for Tax Systems

Health taxes

E/C.18/2023/CRP20 - Co-Coordinators’ Report

E/C.18/2023/CRP21 - Chapter 4. General Issues in Designing Health Taxes

E/C.18/2023/CRP22 - Chapter 5 Setting the Health Tax Structure and Rate

Dispute avoidance and resolution

E/C.18/2023/CRP6 – Co-Coordinators’ Report

Update of the Manual for the Negotiation of Bilateral Tax Treaties

E/C.18/2023/CRP18 - Update of the Manual for the Negotiation of Bilateral Tax Treaties

E/C.18/2023/CRP19 - Proposed Guidelines on Conducting Tax Treaty Negotiations by Videoconference

Other Matters and Consideration

E/C.18/2023/CRP25 - Note by Committee Member, Mr. Muhammad Ashfaq Ahmed, on Taxation and Foreign Exchange

超過利益課税への静かな変質

2017年12月の米国トランプ税制（TCJA）は、設備に対する資本的支出を、耐用年数に応じた減価償却に代えて、取得時全額控除（full expensing）にした。このことは、日本でも知られている（増井良啓・租税法入門第2版254頁など）。

今回、英国のSpring Budget 2023に接し、英国もその方向に踏み出すようである（hat tip: @masayoshimu)。以下、HM Treasuryのメディア用ファクトシートからコピペする。

Full Expensing (FE)

• This lets taxpayers deduct 100% of the cost of certain plant and machinery from their profits before tax. It is effective from 1 April 2023 to 31 March 2026.
• It applies to spending on main rate equipment, which includes but is not limited to, warehousing equipment such as forklift trucks, tools such as ladders and drills, construction equipment such as bulldozers and excavators, machines such as computers and printers, vehicles such as tractors, lorries and vans, office equipment such as chairs and desks, and some fixtures such as kitchen and bathroom fittings and fire alarm systems.
• FE means that companies can deduct 100% of the cost from their profits straight away – rather than more slowly over the life of the asset.
• Similar to the super-deduction, FE also results in a 25p tax saving for every £1 invested (19% x 130% super-deduction rate = 25%).
• Before the super-deduction and with the 19% Corporation Tax rate, companies investing £10m in main rate assets received a £342,000 tax saving in year 1. Under full expensing, on a £10m investment, a company will receive a £2.5 million tax saving in year 1.
• As part of his commitment to maintain a stable economy, the Chancellor’s long-term ambition is to make full expensing permanent.

米国TCJAは税率を35％から21％に引き下げたのに対し、今回の英国のこの話は法人税率を19％から25%に引き上げることとセット。Devereux教授のこのコメントは、「1983年のLawson改革を転換するもの」と評している。

取得時全額控除は、有形設備から生ずる通常利益に課税を及ぼさず、残りの超過利益に課税することを意味する。法人所得税の課税ベースを超過利益にしていく方向で、静かに変質がはじまっているのかもしれない。

なお、国際的な租税競争との関係では、Pillar TwoのGloBEで、SBIE（Substance-based Income Exclusion、実体に基づく所得のカーブアウト）が認められている。つまり、国別実効税率の計算上SBIEがあることで、給与と、有形固定資産の帳簿価額の5％（経過措置後）については、トップアップ課税の対象から外れる。逆に言えば、軽課税国としては、（とりあえずQDMTTは入れるとしても）、一般の法人税について有形設備がらみで租税競争を続行し、加速償却などで企業誘致を図ることは特段妨げられない。その結果が「通常利益への実効税率ゼロ」になるかどうかは今後の動向を見ないとわからないけれど、どうやらGloBEルールが上記の変質への歯止めにはならないといえそう。