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Social VAT : ウィキペディア英語版
Social VAT
Social VAT is the earmarking of a defined amount of VAT revenues to finance social security.〔http://www.econ.hit-u.ac.jp/~kokyo/sympo-feb08/PDF/Comments%20on%20Mick.pdf〕 The shift from taxing labour to taxing consumption in order to finance social security is based on several premises.
*reduce non-wage costs in order to improve competitiveness
*achieve sustainable revenues for the social security system
*share the tax burden of social security systems more equitably
The impact of a shift from payroll financing to VAT financing is similar to devaluation〔http://ftalphaville.ft.com/blog/2011/07/20/628176/yes-greece-could-devalue-while-staying-in-the-euro/〕 as labour costs fall and improve competitiveness.
==History==
Several countries have switched social security funding from payroll taxation or social security contributions on salaries and wages towards consumption taxation funding.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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