2024Sゼミ「人はなぜ納税するか」　→続き →昨年度

１．導入
4/08　開講
4/15　税制調査会・わが国税制の現状と課題―令和時代の構造変化と税制のあり方―（2023）242-260頁「�Y　納税環境の整備」　全員
4/22　準備
4/29　祝日のため休み
5/07　須田事件・最判平成16年12月16日民集58巻9号2458頁（第一審判決から事実関係を詳細に）　全員
２．歴史
5/13　Michael Keen and Joel Slemrod, Rebellion, Rascals, and Revenue: Tax Follies and Wisdom Through the Ages (Princeton University Press 2021) 283-312.　伊藤快
5/20　Steven Bank, Populist Ambivalence to Tax Evasion: The 1962 Campaign against Dividend and Interest Withholding in the US, in Korinna Schönhärl et al. ed., Histories of Tax Evasion, Avoidance and Resistance (Routledge 2022) 203-220.　芳賀大起
5/27　Marc Buggeln, Income Tax Evasion and Avoidance in Germany, 1850-1920, in Sébastien Geux and Hadrien Buclin ed., Tax Evasion and Tax Havens since the Nineteenth Century (Palgrave Macmillan 2023) 179-199.　小田垣爽
6/03　Katia Weidenfeld, Criminalising Tax Evasion in France, Early Nineteenth Century-2008, in Sébastien Geux and Hadrien Buclin ed., Tax Evasion and Tax Havens since the Nineteenth Century (Palgrave Macmillan 2023) 265-288.　小西啓吾
３．比較
6/10　Mick Moore, Between coercion and contract: competing narratives on taxation and governance, in Deborah Brautigan et al. ed., Taxation and State-Building in Developing Countries: Capacity and Consent (Cambridge University Presss 2008)　松田治之
6/17　Michael J. Graetz, The Power to Destroy: How the Antitax Movement Hijacked America (Princeton University Press 2024) 1-20.　佐藤裕貴　→ブログ記事
6/24　Internal Revenue Service, Tax Gap Projections for Tax Years 2020 and 2021, Publication 5869 (Rev. 10-2023) Washington, DC, October 2023.　渡邊陽介
7/01　OECD, Fighting Tax Crime - The Ten Global Principles, Second Edition (2021).　全員　ゲストとして野田恒平氏
7/08　須田事件判例評釈　小西啓吾
Sセメスターのまとめ　全員