The Rise of the Value-Added Tax
The Rise of the Value-Added Tax
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增值税的兴起
DOI：
10.1080/20488432.2016.1210846
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发表时间：
2016
期刊：
影响因子：
--
通讯作者：
Pierre
中科院分区：
文献类型：
--
作者：
Pierre
《增值税的兴起》一书为复兴的增值税文献做出了大胆而令人印象深刻的学术贡献。[1]莫纳什大学法学院讲师凯瑟琳·詹姆斯（Kathryn James）从一个不同寻常的角度解释了增值税的上涨。她的核心工作假设是，增值税的上升不能用税收的理论优点来解释。詹姆斯认为，真实的增值税--我们在野外观察到的真实的增值税--与良好的增值税--明显不同，良好的增值税满足几个明确定义的规范：单一税率和最小排除的广泛消费基础;使用发票-信贷方法计算纳税义务;以及根据目的地征收增值税。作者依靠两种分析工具来完成她提出的任务。首先，她用公共选择理论和历史制度主义两个不同的视角重新审视了好的增值税和真实的增值税之间的差异。接下来，她试图通过介绍澳大利亚和美国的两个详细的案例研究来支持她的假设，以说明销售税改革的现实挑战。这本书的定位仍然是一个悬而未决的问题。大多数这类书的封面注释都对假定的读者做出了假设。[2]本书在《剑桥税法丛书》中的出版在这方面没有多大帮助，因为尽管有法律的分析，但与作者的论点相比（尽管不是分析），它的重要性是次要的。我将把这本书定位为一部主要的学术著作，它走了一条不太走的路（两个替代模型加上历史案例研究），以支持一个挑衅性的假设（增值税的优点不是其成功的原因）。这本书应该呼吁所有增值税学者鉴于其新奇的方法。它还应该吸引各种类型的增值税从业人员，他们愿意重新审视（如果不是改变主意的话）他们对增值税在各种情况下的上涨和适当性的假设。这适用于在增值税领域担任顾问的学者以及从事同样工作的国际组织的工作人员。后者可能会被詹姆斯对国际组织作为良好增值税销售代理的关注所吸引。
The Rise of the Value-Added Tax makes a bold and imposing scholarly contribution to a revived value-added tax (VAT) literature. 1 Kathryn James, a lecturer in the Faculty of Law at Monash University sets out to explain the rise of the VAT from an unusual angle. Her central working hypothesis is that the rise of VAT cannot be explained by the theoretical merits of the tax. James argues that the real VATs—the actual real-world VATs we observe in the wild—differ markedly from the good VAT—the tax that satisfies a few well-defined norms: a broad consumption base with a single rate and minimal exclusions; calculation of tax liability using the invoice-credit method; and levying VAT on a destination basis. The author relies on two analytical tools to carry out the task she sets out. First, she reexamines the differences between the good VAT and real VATs using two separate perspectives, public choice theory and historical institutionalism. Next, she attempts to support her hypothesis by presenting two detailed case studies on Australia and the United States to illustrate the real-world challenges of sales tax reform. The book’s positioning remains an open question. Jacket notes in most books of this type make assumptions about the presumed audience. 2 The publishing of the book in the Cambridge Tax Law Series does not help that much in this regard as the legal analysis, while present, is of secondary importance to the author’s argument (although not the analysis). I would position the book as a major work of scholarship that takes a less-taken road (two alternative models plus historical case studies) to support a provocative hypothesis (VAT merits are not responsible for its success). The book should appeal to all VAT scholars given the novelty of its approach. It should also appeal to VAT practitioners of various stripes who are willing to re-examine, if not change their minds on, their assumptions about the rise and appropriateness of VAT in various contexts. This applies to academics who serve as consultants in the VAT area as well as staff of international organisations who do the same. The latter may be intrigued by the attention James devotes to international organisations as sales agents for the good VAT.