政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/101075
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113451/144438 (79%)
Visitors : 51290448      Online Users : 977
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/101075


    Title: 我國遺產稅租稅負擔之探討
    The tax burden of the estate tax
    Authors: 陳韋君
    Chen, Wei Chun
    Contributors: 陳國樑
    陳韋君
    Chen, Wei Chun
    Keywords: 遺產稅
    稅制修正
    不均度指標
    累進度
    the estate tax
    Estate Tax Act
    the index of inequality
    progressivity
    Date: 2016
    Issue Date: 2016-09-01 23:45:04 (UTC+8)
    Abstract: 早在2009年稅制修正以前，學者們就已對遺產及贈與稅稅制修正的議題爭論不斷，而修法以來，許多專家學者更是認為我國之遺產及贈與稅稅制有再檢討之必要。然而，究竟目前遺產及贈與稅的實際租稅負擔情形為何，卻是檢討聲浪中不曾被提及的問題。針對此項疑問本研究以五種衡量所得（財富）不均度的指標，用以衡量2001–2014年我國遺產稅租稅負擔實際情形。指標一為 Gini (1912) 均互差的概念之吉尼係數，指標二為Theil (1967) 之泰爾指標，指標三為變異係數，指標四之對數變異數，以及指標五採 Oshima (1970) 之大島指標，個別進行遺產稅累進度之衡量及分析。
    本研究以五項指標衡量各年度遺產稅累進效果判斷：採單一比例稅制課徵之遺產稅累進效果也許不如累進稅制下之遺產稅累進效果來的明顯，但因免稅額及各項扣除額之額度皆提高，而致使即便我國遺產稅制改採新制課徵遺產稅，遺產稅仍具有其租稅累進性。除此之外，2010–2014年核定遺產稅額以及繳納遺產稅人數逐年攀升，其顯示無論我國民眾基於何種原因，我國以降稅的方式確實令民眾之核定遺產淨額提升，然而繳納遺產稅之資金來源是否因海外資金回流之緣故，實須更進一步之研究分析及探討。
    Scholars in Taiwan had debated for optimistic system of the estate tax since the amendment of Taiwan’s Estate Tax Act in 2009. Even after the amendment, a lot of experts have called on government that the modification of the act is necessary. In order to clarify this issue, the author focused on using five index of (wealth) inequality to manipulate the real situation of the estate tax levy in Taiwan from 2010 to 2014. The Author used these five index including Gini coefficient, Theil index, coefficient of variation, log variance, and Oshima index to analyze the levy of progressivity of the estate tax.
    In this thesis, we know that in theory that the progressive effect of the flat tax is less than progressive tax. But including the effect of tax-deduction, the estate tax rules is still have progressivity even after the amendment in 2009. Furthermore, the amount of levied tax and taxpayers of estate and gift tax in Taiwan had increased from 2010 to 2014. It proved that the tax-deduction increase the amount of tax payment by numerous reasons.
    Reference: 中文文獻
    郭婉容 (1976)，「臺灣所得分配之過去與展望」，臺灣所得分配論文集，3–28。台北：聯經出版事業公司。
    王治中 (1986)，「直接稅對所得分配的影響-理論的探討與台灣地區的實證分析」，逢甲大學經濟學研究所碩士論文。
    王素楨 (1987)，「財政收支與所得重分配-財政歸宿概念之應用」，國立政治大學財政學研究所碩士論文。
    曹添旺 (1996)，「台灣家庭所得不均度的分解與變化試析」，人文及社會科學集刊，8(2)，181–219。
    陳慧圈 (1997)，「影響臺灣所得分配之因素的探討-兼論臺灣的財富分配」，國立中正大學國際經濟研究所博士論文。
    徐偉初 (2003)，「台灣租稅制度所得重分配效果之研究：2001–2011之個體模擬分析」，財稅研究，43(1)，1–66。
    李茂能 (2004)，「各種Gini係數指標的相對效能分析：以教育成就模擬資料為例」，國民教育研究學報，13，1–15。
    陳聽安（2007），「遺產及贈與稅改革之剖析」，財稅研究，39(6)，1–11。
    黃士洲 (2007)，「2007年台灣遺贈稅改革議題與修正方案」，月旦財經法雜誌，10，193–201。
    簡雅惠 (2007)，「臺灣社會保險所得重分配效果於不同城鄉間之影響」，國立政治大學財政學研究所碩士論文。
    周興與王芳 (2010)，「中國城鄉居民的收入流動、收入差距與社會福利」，管理世界，5，18–22。
    蔡玲玉 (2008)，「我國所得分配與租稅政策」，逢甲大學財稅研究所碩士論文。
    鄭保志與李宜 (2010)，「台灣政府各項移轉收支的重分配效果比較：1976–2006 之全面性與局部性分析」，經濟論文叢刊，38(2)，233–288。
    唐正道，徐士勛與李紹瑋 (2013)，「從家戶特性變化看中國沿海及內陸城市的所得分配與不均度」，中國大陸研究，56(2)，45–78。
    黃美祝，王肇蘭與韓幸紋 (2013)，「最低稅負制對企業租稅公平之影響」，台灣經濟金融月刊，49(2)，16–30。
    黃士洲 (2014)，「遺贈稅與稅法避稅—以連環契約安排為例」，財稅研究，43(3)，125–145。
    張文俊與陳瑞玉 (2015)，「重分配政策之主觀偏好：以台灣所得稅、遺產稅為例」，財稅研究，44(5)，124–141。
    姚名鴻與徐淑容 (2015)，「我國遺產稅逃漏之實證分析」，財稅研究，44(3)，122–134。
    英文文獻
    Alison, Paul D. (1978), “Measures of Inequality,” American Sociological Review, 43 (6), 865–880.
    Atkinson, Anthony B. (1970), “On the Measurement of Inequality,” Journal of Economic Theory, 2, 244–263.
    Cowell, F. A. (2009), Measuring Inequality, New York: Oxford University Press.
    Conceicao, Pedro and Pedro M. Ferreira (2000), “The Young Person`s Guide to the Theil Index: Suggesting Intuitive Interpretations and Exploring Analytical Applications,” UTIP Working Paper, No. 14.
    Gale, William G. and Joel Slemrod. (2000a), “Resurrecting the Estate Tax,” Brookings Policy Brief, No. 62.
    Gale, William G. and Joel Slemrod. (2000b), “Life and Death Questions about the Estate and Gift Tax,” National Tax Journal, 53, 889–912.
    Gale, William G. and Joel Slemrod. (2001a), “Rethinking the Estate and Gift Tax:Overview,” in Gale, W., J. Hines, and J. Slemrod (eds), Rethinking Estateand Gift Taxation, Washington, DC: Brookings Institution Press.
    Gale, William G. and Joel Slemrod. (2001b), “Policy Watch: Death Watch forthe Estate Tax?” Journal of Economic Perspectives, 15(1), 205–218.
    Gini, C. (1912), “Variabilità e Mutabilità: contributo allo Studio delle distribuzioni edelle relazioni statistiche,” Facoltá di Giurisprudenza della R. Universitá dei Cagliari, No. 3.
    Jao, Chih Chien (2000), “The Impact of Tax Revenue and Social Welfare Expenditure on Income Distribution in Taiwan.” Journal of the Asia Pacific Economy, 5(2), 73–90.
    Lambert, Peter J. and J. Richart Aronson (1933), “Inequality Decomposition Analysis and the Gini Coefficient Reviesited,” The Economic Journal, 103(420), 1221–1227.
    Long, James E., David W. Rasmussen, and Charles T. Haworth (1977), “Income Inequality and City Size,” The Review of Economics and Statistics, 59(2), 244–246.
    Munnell, A. H. and C. N. Ernsberger (1988), “Wealth Transfer Taxation: The Relative Role for Estate and Income Taxes,” New England Economic Review, 3–28.
    Musgrave, R. A. (1959), The Theory of Public Finance, New York: McGraw Hill.
    Musgrave, R. A. and Tun Thin (1948), “Income Tax Progression,” Journal of Political Economy, 56, 498–514.
    Novotny et al. (2007), “Low beta diversity of herbivorous insects intropical forests,” Nature Publishing Group, 448, 692–695.
    Oshima, H.T. (1970), “Income Inequality and Economic Growth: The Postwar Experience of Asian Countries,” Malayan Economic Review, 15(2), 7–41.
    Piketty, Thomas (2014), Capital in the Twenty-First Century, France: Éditions du Seuil.
    Piketty, Thomas and Saez Emmanuel (2006), “The Evolution of Top Incomes: A Historical and International Perspective,” Measuring And Interpreting Trends In Economic Inequality, 96(2), 200–205.
    Pearson, Karl (1896), “Mathematical Contributions to the Theory of Evolution. III. Regression, Heredity and Panmixia,” Philosophical Transactions of the Royal Society of London, 187, 253–318.
    Rosen, Harvey S. and Ted Gayer (2009), Public Finance, 9th Edition, New York: McGraw Hill.
    Shannon, C. E. (1948), “A Mathematical Theory of Communication,” The Bell Syatem Technical Journal, 27, 379–423.
    Stinson, Douglas R. (1995), Cryptography: Theory and Practice, USA: CRC Press.
    Description: 碩士
    國立政治大學
    財政學系
    103255023
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G1032550231
    Data Type: thesis
    Appears in Collections:[Department of Public Finance] Theses

    Files in This Item:

    File SizeFormat
    023101.pdf1189KbAdobe PDF274View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback