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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 Kao, W.-C.
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:	2019-07
Issue Date:	2020-06-29 09:38:33 (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。 In order to examine how the estate and tax system affects individuals` decisions on property transfers, this study uses Taiwanese estate and gift tax re- turns data from 2001 to 2014 to study individuals` willingness to make inter vivos property transfers, the number of annual gifts, and the amount of annual gifts. Results from the Probit regression, statistic test and difference-in-difference (DID) analysis suggest that the estate and gift tax reform in 2009 affects inter vivos property transfers siginificantly: in cases where decedents` net wealth is higher than the estate tax exemption, the tax reform increases individuals` willingness to make inter vivos property transfers, the number of annual gifts, and the amount of annual gifts; furthermore, the effect is increasing with respect to the level of net wealth.
Relation:	財稅研究, Vol.48, No.4, pp.18-61
Data Type:	article
Appears in Collections:	[Department of Public Finance] Periodical Articles

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