グラスランの累進的消費税論

消費の規範性と担税能力

抄録

Abstract: This paper discusses Graslin’s progressive consumption tax theory proposed for the reconstruction of tough fiscal conditions in France in 1767. Graslin criticised the single tax on land Physiocrats demanded because it narrowed taxable objects due to the distinction between ‘productive’ and ‘sterile.’ A direct tax on income at a fixed rate is disadvantageous to poor people; in the case of progressive rates, there will be apathy toward economic activity. At that time, it was difficult to estimate individual income or wealth of all classes accurately, including of tax-exempt classes. Therefore, Graslin considered that individual consumption capacity was an indicator of income level. A tax imposed in proportion to consumption capacity and normativeness, namely, the level of items’ importance for survival, would be fair and efficient for an increase in revenue. In Graslin’s progressive consumption tax system, necessities are not taxed; however, the more luxurious the item, the higher the consumption tax. Furthermore, hoping for multiplier effects, Graslin linked the effects of consumption tax and tariffs. While Graslin acknowledged Cantillon’s cycle theory, Graslin noted that Cantillon did not consider tariffs in the downturn of an economic cycle. Although tariffs raised the prices of luxury goods, the government would increase revenue through the consumption tax paid mainly by wealthy people. This logic conforms to the Ramsey rule. For wealthy people, Graslin regarded luxuries to maintain their pride as their necessities. For this reason, he considered luxury goods to have low price elasticity of demand. Thus, wealthy people’s consumption of luxuries would not decrease even if their real income decreased. JEL classification numbers: B11, B31, H22.