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    第一章 立法政策之形成。敘述我國遺產稅制度之沿革,及「遺產稅法」實施期 間之問題,以及政府行政部門如何起草「遺產及贈與稅法草案」。 第二章 政黨協調立法。政府遷台後。中央民意代表未能改選,因而立法機關之 運作,發展出與外國迴不相同之特質。本章試圖探討立委在沒有任期限制、黨紀約 束力漸稀之情況下,執政黨如何貫徹其立法政策。 第三章第四章 立法院如何審議法案。關於本案,較受重視之問題為何?對於爭 論較烈之問題,又以何種方式解決? 第五章 施行細則頒定及第五十七倏修正案之審議。緣法律之進入社會生活,有 賴於子法之彈性運用,故屬於委任立法範疇之施行細則。亦應給予適當注意與評估 。而五十七條規定遺產稅積案之解決,尤攸關乎本法功能之發揮。 第六章 檢討。


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