消費税の害悪

売上税が消費者に転嫁されるという通説は誤っている。逆に、税の打撃をまず受けるのは小売業者の収入である。その影響は賃金・地代へとさかのぼる。消費税と呼ばれるにもかかわらず、消費者ではなく、労働者と地主の収入に転嫁される。
Hence, the seemingly common-sense view that a retail sales tax will readily be shifted forward to the consumer is totally incorrect. In contrast, the initial impact of the tax will be on the net incomes of retail firms. Their severe losses will lead to a rapid downward shift in demand curves, backward to land and labor, i.e., to wage rates and ground rents. Hence, instead of the retail sales tax being quickly and painlessly shifted forward, it will, in a longer-run, be painfully shifted backward to the incomes of labor and landowners.
http://www.economicpolicyjournal.com/2011/10/murray-rothbard-on-consumption-tax.html

付加価値税（VAT）は生産の全過程にコストを上乗せするため、資本・労働の生産性が文字どおりあらゆる局面で低下する。…一国の資源から得られる実質生産量は減り、消費者は物質的な生活水準の低下が避けられない。
Because it places an extra cost onto every step of the productive process, the VAT necessarily decreases the marginal productivity of both capital and labor in literally their every possible application...By decreasing the real output derived from national resources in this manner, the VAT necessarily decreases the material standard of living for all of a nation's consumers.
https://mises.org/library/folly-national-sales-tax

付加価値税（VAT）によって、企業は政府のために無数の取引を記録し、徴税を肩代わりするコストを負わされる。この結果、いやおうなく垂直合併（川上・川下企業との合併）を強いられ、競争は弱まる。
But this ignores the fact that every business firm will be burdened by the cost of innumerable record keeping and collection for the government. The result will be an inexorable push of the business system toward "vertical mergers" and the reduction of competition.
https://mises.org/library/value-added-tax-not-answer

なぜ所得税を正しく批判する人々は、たやすく消費税を受け入れてしまうのか。消費税のせいで、政府には取引額の一定割合を没収する権利があるという誤った考えが生き残る。これでは政府に所得の一部に対する権利があると言うのと変わらない。
Why is it that people who rightly criticize the income tax are so quick to accept a national sales tax on consumption? The FairTax perpetuates the fallacy that the government has a right to confiscate a percentage of the value of each new good sold and every service rendered. This is no different than claiming that the government has a right to the portion of each American's income.
https://mises.org/library/flat-tax-not-flat-and-fairtax-not-fair

間接税が国家による横領手段として重宝されるのは、課税範囲が広いからでも、徴税が確実だからでもない。見つかりにくいからだ。気づかれないうちに取る。間接税が道徳的というのなら、なぜ政府は躍起になって税を物価に隠そうとするのか。
It is not the size of the yield, nor the certainty of collection, which gives indirect taxation preeminence in the State’s scheme of appropriation. Its most commendable quality is that of being surreptitious. It is taking, so to speak, while the victim is not looking. Those who strain themselves to give taxation a moral character are under obligation to explain the State’s preoccupation with hiding taxes in the price of goods.
https://mises.org/library/taxation-robbery-part-1