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| Title: | 我國2009年遺產及贈與稅稅制改革生前贈與之效果
The Inter Vivos Gift Effect of 2009 Estate and Gift Tax Reform in Taiwan |
| Authors: | 李家銘
Li, Matt |
| Contributors: | 陳國樑
Chen, Joe
李家銘
Li, Matt |
| Keywords: | 遺產及贈與稅
稅制改革
生前贈與
死後遺贈
Estate and gift tax
Tax reform
Inter vivos gift
Bequest |
| Date: | 2017 |
| Issue Date: | 2017-08-10 09:43:34 (UTC+8) |
| Abstract: | 我國政府為籌措長期照顧服務財源，已於今年4月25日經立法院三讀通過遺產及贈與稅之增稅修法，日後將提高遺產淨額高於5,000萬元與贈與淨額高於2,500萬元者之租稅負擔，而更重要的是，此不僅會影響到個人的租稅規劃決策也會對個人生前贈與決策產生影響。健全的遺產及贈與稅制理應符合效率與公平原則，但兩者事實上係由個人所做之決策所決定，而近期改革之效果得待未來有足夠的申報資料後才得以檢驗，因此本文便以2009年遺產及贈與稅改革為背景，探討此次改革對個人生前贈與決策之影響。
本研究所使用之遺產及贈與稅申報資料，期間為2001至2014年，將2009年租稅改革對生前贈與之效果，分有三種程度的衡量方式，贈與意願、分年贈與次數與年贈與金額，依序使用Probit模型、Wilcoxon符號等級檢定與差異中之差異法估計，以實證結果詮釋改革之效果。實證結果顯示，2009年稅制改革明顯改變個人生前贈與決策，被繼承人淨財富高於修法後遺產稅免稅額者，提高其贈與意願、分年贈與次數及年贈與金額，且當被繼承人淨財富愈高效果愈明顯。最後，本研究之結果意味著無論改革與否，現行稅制仍會導致生前贈與與死後遺贈間之扭曲。在財富分配方面，因個人擁有愈多財富愈可能贈與或贈與愈多財產，說明了2009年稅制改革對公平面產生負面效果。從2009年稅改經驗中已學到重要的一課，政府應加以考慮稅制改革如何改變個人之決策，倘若改革預期效果以其他條件不變的假設下估計，結果可能會導致不好的政策引導。
In an effort to raise money to provide long-term care services, on Apr. 25, 2017 the government passed into law to increase the estate and gift tax. The reform will increase the tax burden of someone who has net estate valued above fifty million dollars and net gift valued above twenty-five million dollars. More importantly, the reform not only affects individuals’ tax plan decision, but also has real effects on decisions to make inter vivos gifts. A sound estate and gift tax system should meet the principle of efficiency and equity—both are determined by decisions that individuals made. While the effects of the recent reform are left to be examined after data becomes available, this paper sets to examine the effects on individuals inter vivos giving decisions of the estate and gift tax reform in 2009.
The database used in this study covers both estate and gift tax returns files of the period from 2001 to 2014. There are three measured of the tax reform effects on inter vivos gifts: the probability of making gifts, the number of times of making gifts and the annual amount of giving. Accordingly, the study uses Probit model, Wilcoxon signed-rank test and Difference-in-Differences estimation to provide empirical evidence on the effects of the reform. The results show that the reform had significantly changed individual decisions; it contributed to increases in inter vivos giving, as measured by the probability, the number of times and the annual amount of giving, in particular decedents whose net wealth are valued higher.
Finally, the result of this study suggests that, reform or not, the current tax law induces distortions between inter vivos gift and bequest. On the distribution of wealth, since individuals with more wealth are more likely to give and/or giving more, the 2009 reform had negative effects on equity. The important lesson to be learned from the 2009 experience is that governments should take into account that how tax reforms change individuals’ decisions; results from other-things-being-equal estimations can lead to a poor policy guidance. |
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| Description: | 碩士
國立政治大學
財政學系
104255012 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0104255012 |
| Data Type: | thesis |
| Appears in Collections: | [財政學系] 學位論文
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