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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/129508


    Title: 稅制與遺贈決策之實證分析
    AN EMPIRICAL STUDY ON ESTATE AND GIFT DECISIONS
    Authors: 陳國樑
    Chen, Joe
    李家銘
    Li, Chia-Ming
    黃勢璋
    Huang, Shih-Chang
    Contributors: 財政系
    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: 2018-01
    Issue Date: 2020-04-27 16:00:18 (UTC+8)
    Abstract: 為檢視遺產及贈與稅制對於個人財產移轉決策之影響,本研究藉由臺灣2001-2014年的遺產及贈與稅申報資料,針對個人贈與意願、分年贈與次數以及年贈與金額,透過Probit模型、統計檢定及差異中差異(difference-indifference;DID)等計量方法,探討2009年遺贈稅制改革如何改變個人生前贈與或死後遺贈之決策。研究結果發現,稅制改革明顯影響個人生前贈與決策:對於被繼承人淨財富高於遺產稅免稅額者,稅制改革提高其生前贈與意願、分年贈與情形及年贈與金額;尤其當被繼承人的淨財富愈高,贈與意願與年贈與金額增加之效果就愈趨明顯。
    Relation: 臺灣經濟預測與政策, Vol.49, No.1, pp.97–147
    Data Type: article
    Appears in Collections:[財政學系] 期刊論文

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