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| 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. |
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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: | [經濟學系] 學位論文
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