"Die indirekte Steuer und die Lage der arbeitenden Klassen" by Ferdinad Lassalle 1863の訳です。
今から150年以上前の本ですが、間接税（消費税）の本質を鋭く描いています。
税は国家の財政を賄うものですが、所得の再配分という側面を持っていると言われています。しかし、直接税（所得税）に関してはそう言えても、間接税に関してはそうは言えない。むしろ、間接税は直接税の労働者階級（貧困者層）への転嫁であるというまっとうな議論をしている。それを基に、租税の階級性を明確にした。そこでの議論はスミス、リカードに始まるイギリス経済学から当時のドイツの経済学者（ブルジョア経済学者）の理論を展開し、政府発行の統計書も引用している。要は敵の武器を使って、自分の論理を説明しているわけだ。
日本で消費税が法律化されるとき（1989年）、野党の議員はこういうことを勉強していたのだろうか。今からでも遅くない。消費税の引き下げ、廃止に向けてちゃんと勉強して論議してほしい。
「当時（1852年）の我が国の新聞は、人民の状態と苦悩を感じる心を持っていた。それはなお人民の弁護を引き受けていた。それは有産者の利益に対してのみ感覚と耳と口を持っているに過ぎない我が国の今日（1863年）の新聞」、という記述は現在の日本のマスコミにも当てはまる。いつの時代も同じだ。
⟨impressions⟩
"Die indirekte Steuer und die Lage der arbeitenden Klassen" by Ferdinad Lassalle 1863.
The book is more than 150 years old, but it sharply depicts the essence of indirect tax (consumption tax).
Although the tax covers the state's finances, it is said to have the side of redistributing income. However, the same can be said for direct tax (income tax), but not for indirect tax. Rather, there is a proper debate that indirect taxes are a direct transfer to the working class (the poor). Based on that, the tax hierarchy was clarified. The discussion there developed the theory of the German economist (Bourgeois economist) from British economics that began with Smith and Ricard, and also cites statistics issued by the government. The point is that you use your enemy's weapons to explain your logic.
When the consumption tax was legalized in Japan (1989), did the opposition lawmakers study this? It is not late from now. I would like you to study and discuss the reduction and abolition of the consumption tax.
"The Japanese newspaper of that time (1852) had a heart that felt the condition and suffering of the people. It still took the defense of the people. It was only the interests of the producers and the senses, ears and mouth. The statement "Today's newspaper in Japan (1863), which has nothing more than that" applies to the current Japanese media. It's always the same.
"Die indirekte Steuer und die Lage der arbeitenden Klassen" by Ferdinad Lassalle 1863.
The book is more than 150 years old, but it sharply depicts the essence of indirect tax (consumption tax).
Although the tax covers the state's finances, it is said to have the side of redistributing income. However, the same can be said for direct tax (income tax), but not for indirect tax. Rather, there is a proper debate that indirect taxes are a direct transfer to the working class (the poor). Based on that, the tax hierarchy was clarified. The discussion there developed the theory of the German economist (Bourgeois economist) from British economics that began with Smith and Ricard, and also cites statistics issued by the government. The point is that you use your enemy's weapons to explain your logic.
When the consumption tax was legalized in Japan (1989), did the opposition lawmakers study this? It is not late from now. I would like you to study and discuss the reduction and abolition of the consumption tax.
"The Japanese newspaper of that time (1852) had a heart that felt the condition and suffering of the people. It still took the defense of the people. It was only the interests of the producers and the senses, ears and mouth. The statement "Today's newspaper in Japan (1863), which has nothing more than that" applies to the current Japanese media. It's always the same.
[拡大] []
