2017年10月30日

金持ちへの課税 IMFはJeremy Corbynの案をあまり同意はしない。かなり、微妙な違いがあるからだ。

Taxing the rich
An IMF report does not really support Jeremy Corbyn's plans; it is more nuanced
Oct 12th 2017by Buttonwood

金持ちへの課税
IMFはJeremy Corbynの案をあまり同意はしない。かなり、微妙な違いがあるからだ。



FOR once, the Daily Mail and the Guardian, British newspapers of the right and left, agree. In the former, Alex Brummer says “IMF's new line of thinking of tax should please Corbyn & co” while the latter says that the IMF “analysis supports tax strategy of Labour in UK”. Both are responding to the IMF's fiscal monitor which does indeed say that there would appear to be scope for increasing the progressivity of income taxation without significantly hurting growth for countries wishing to enhance income redistribution. 

For once I agreed with my mother.:私は1度だけ母親と意見が一致した
I'm trying to please everyone.:みんなを喜ばせようと努力している
progressivity:〔税などの〕累進性

The report details how income tax progressivity in advanced economies declined in the 1980s and 1990s and that the tax system has done little to reduce inequality in recent years 

Between 1985 and 1995, rising fiscal redistribution was able to offset about 60 percent of the increase in market income inequality. In contrast, average fiscal redistribution hardly changed between 1995 and 2010, while market income inequality continued to increase. As a result, average disposable income inequality increased broadly in line with market income inequality

But the report is about the west as a whole, rather than Britain in particular. When it comes to a specific tax rate, it says that 

Assuming a welfare weight of zero for the very rich, the optimal marginal income tax rate can be calculated as 44 percent 

and compares this with the average top tax income tax band in the OECD of 35%. So there is scope for many countries to raise income taxes rather than attempt (as is suggested in America) to cut them. 

a suicide attempt ≒an attempt at suicide:自殺未遂.

In Britain, however, the top tax rate is already 45%, almost exactly at the optimal level. Mr Corbyn and the Labour party want to increase this to 50% which the IMF report implies is sub-optimal. So not really support for Mr Corbyn at all. The recommendations are really aimed at other countries. 

optimal:最高の
sub-optimal:次善の

When it comes to corporate tax, the IMF points out that tax levels can affect the return from income taxes. Richer people can decide to incorporate to avoid paying high marginal rates of tax. That might seem to support higher corporate tax rates. But the problem is that corporations are rather more mobile than people. 

incorporate:〈組織〉を会社[法人]組織にする:
mobile:(社会的地位仕事住まいなどを)簡単に変えることができる

Taxation influences the location of firms. Savings can be invested in foreign locations with lower tax rates, making it harder for home countries to enforce taxes. 

Labour plans to push up the rate of corporate tax to 26% when it takes office. But this is going against the trend. 

In recent decades, international tax competition—resulting from capital mobility—has led to a steady downward trend in corporate income tax rates. This trend reduces overall tax progressivity and may also put downward pressure on PIT (personal income tax) rates. International tax coordination could potentially address this problem but has proved very difficult to implement. 

Without this international co-operation, the risk is that Labour drives some businesses away at a time when, thanks to Brexit, the country will want to keep itself as attractive to international companies as possible. So the IMF doesn’t really back Corbyn in this area either. 

金持ちに対してイギリスの次期首相と目されているJeremy Corbynは所得税率をあげようとしている。ところがこうした金持ちは所得税を避けるために、企業にその利益を転嫁している。企業の税率をあげてしまうと、今度は企業が海外に逃げてしまう。だから、IMFはそうした意見に賛成できない。金持ちへの課税はそう簡単ではない。企業が国外に逃げてしまったら、課税しようがないからだ。

火曜日。今日はこれまで。また明日。

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海野 恵一
1948年1月14日生

学歴:東京大学経済学部卒業

スウィングバイ株式会社
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アクセンチュア株式会社代表取締役(2001-2002)
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