2016年5月25日水曜日

〔翻訳〕税の抜け穴をふさぐな

今や保守派はリベラル派に同調して税額控除を「補助金」と非難し、「税の抜け穴」と拒否する。国民の税金をできるだけ軽くしようとするのでなく、社会の全員に平等な苦痛を強いる「公平」な税の理想を受け入れる。
In 1986, however, everything changed. Conservatives joined liberals in scorning the tax credit as a "subsidy"...and in rejecting the tax credit approach as a "loophole," a breach in the noble ideal of a monolithic uniformity of taxation. Instead of trying to get people's taxes as low as possible, reducing taxes where they could, conservatives now adopted the ideal of a monolithic, "fair," imposition of an equal pain on everyone in society.
https://mises.org/library/long-live-loophole

税と規制を逃れる経済活動はすべて、自由と財産権を守るための一撃であるにとどまらない。寄生階級の抑圧から生産のエネルギーを取り戻すことでもある。だから税の抜け穴、隠れみの、税控除の新設・拡大はどれも歓迎すべきだ。
Every economic activity that escapes taxes and controls is not only a blow for freedom and property rights; it is also one more instance of a free flow of productive energy getting out from under parasitic repression...That is why we should welcome every new loophole, shelter, credit, or exemption, and work, not to shut them down but to expand them to include everyone else, including ourselves.
https://mises.org/blog/rothbard-myth-tax-reform

税の抜け穴とは何か。もし法が特定の行動を罰さず、特定の物に課税しないなら、それは抜け穴ではない。それは単に法である。…そうした抜け穴と呼ばれるもののおかげで、米国はまだ自由な国でいられる。
What is a loophole? If the law does not punish a definite action or does not tax a definite thing, this is not a loophole. It is simply the law...Thanks to these loopholes this country is still a free country.
https://mises.org/blog/what-ludwig-von-mises-taught-gottfried-haberler-and-paul-samuelson-about-tax-loopholes

市民(とその税理士・弁護士)が合法的な節税に時間を費やすのは、非効率どころかすぐれた投資である。節税に毎年大がかりに取り組む事実そのものが、納税者の考えでは効率のよい投資であることを物語る。
The time spent by citizens (and their tax accountants and lawyers) trying to legally avoid taxes is in fact a good investment...The very fact that citizens continue to engage in such activities on a large scale, year after year, is a demonstration of its inherent efficiency in the minds of taxpayers.
https://mises.org/library/more-loophole-lobbyists-please

「不公平」な優遇税制への解決策は、それをもっと多くの企業に拡大することだ。優遇税制を廃止すれば、政府の税収を増やし、税負担を増すだけだ。目標が実効税率の引き下げなら、あらゆる優遇税制の拡大こそ意味がある。
The solution therefore lies in extending tax breaks so as to give a larger number of businesses tax breaks as well. Certainly, eliminating the tax breaks only increase government revenue and makes everyone's tax burden higher. If one's goal is to reduce effective tax rates, then it only makes sense to support and extend every sort of tax break and tax credit imaginable.
https://mises.org/blog/answer-unfair-tax-breaks-more-tax-breaks

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