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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/131780


    Title: 遺產及贈與稅對財富累積之影響
    Estate Taxation and Wealth Accumulation: Evidence from Taiwan
    Authors: 廖振軒
    Liao, Chen-Hsuan
    Contributors: 許育進
    楊子霆
    Hsu, Yu-Chin
    Yang, Tzu-Ting
    廖振軒
    Liao, Chen-Hsuan
    Keywords: 遺產及贈與稅
    財富累積
    遺產
    Estate Tax
    Wealth Accumulation
    Bequest
    Date: 2020
    Issue Date: 2020-09-02 12:44:53 (UTC+8)
    Abstract: 台灣之遺產及贈與稅法曾於2009年進行修法，將原先累進稅率調整為10%比例稅率。本研究利用2004-2014財稅行政資料探討本次稅改對財富累積之響。我們發現遺產及贈與稅稅率之調降將促使年長父母進行財富累積，但年輕父母則不受稅率調整之影響。並且，稅改對年長父母財富累積之效果會依小孩數量呈現異質性。相較於其他小孩個數，稅改對於擁有兩位小孩之父母有較大之財富累積效果。整體來說，本研究認為人們傾向於年老時才開始進行遺產規劃。
    This study investigates the effect of the estate tax cut on wealth accumulation during lifetime using Taiwan administrative data from 2004-2014. We find that reducing the estate tax motivates old parents to accumulate more wealth, but younger parents remain neutral to the reform. In addition, the number of children plays a role in the tax impacts on parents. Precisely, two-child households respond most to the lower estate tax. Overall, our finding supports that people tend to plan their bequest when approaching the final stages of life.
    Reference: Alvaredo, F., Chancel, L., Piketty, T., Saez, E., & Zucman, G. (2017). Global inequality dynamics: New findings from wid. world. American Economic Review, 107(5), 404–09.
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    Elinder, M., Erixson, O., & Waldenstrom, D. (2018). Inheritance and wealth inequality: Evidence from population registers. Journal of Public Economics, 165, 17–30.
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    Glogowsky, U. (2016). Behavioral responses to wealth transfer taxation: Bunching evidence from germany. Working Paper.
    Goupille-Lebret, J., & Infante, J. (2018). Behavioral responses to inheritance tax: Evidence from notches in france. Journal of Public Economics, 168, 21–34.
    Jakobsen, K., Jakobsen, K., Kleven, H., & Zucman, G. (2020). Wealth taxation and wealth accumulation: Theory and evidence from denmark. The Quarterly Journal of Economics, 135(1), 329–388.
    Joulfaian, D. (2006). The behavioral response of wealth accumulation to estate taxation: time series evidence. National Tax Journal, 253–268.
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    Kopczuk, W. (2007). Bequest and tax planning: Evidence from estate tax returns. The Quarterly Journal of Economics, 122(4), 1801–1854.
    Kopczuk, W., & Slemrod, J. (2003). Dying to save taxes: Evidence from estatetax returns on the death elasticity. Review of Economics and Statistics, 85(2), 256–265.
    Lien, H.-M., Tseng, C.-H., Yang, T.-T., Han, H.-W., & Lo, K.-T. (2020). Wealth distribution in taiwan 2004–2014: Evidence from the individual wealth register data. Taiwan Economic Review, Forthcoming.
    Montserrat, M. M. (2019). What happens when dying gets cheaper? behavioural responses to inheritance taxation. Working Paper.
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    Description: 碩士
    國立政治大學
    經濟學系
    106258003
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0106258003
    Data Type: thesis
    DOI: 10.6814/NCCU202001404
    Appears in Collections:[Department of Economics] Theses

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