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    題名: 遺產及贈與稅對財富累積之影響
    Estate Taxation and Wealth Accumulation: Evidence from Taiwan
    作者: 廖振軒
    Liao, Chen-Hsuan
    貢獻者: 許育進
    楊子霆
    Hsu, Yu-Chin
    Yang, Tzu-Ting
    廖振軒
    Liao, Chen-Hsuan
    關鍵詞: 遺產及贈與稅
    財富累積
    遺產
    Estate Tax
    Wealth Accumulation
    Bequest
    日期: 2020
    上傳時間: 2020-09-02 12:44:53 (UTC+8)
    摘要: 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.
    參考文獻: 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.
    Boserup, S. H., Kopczuk, W., & Kreiner, C. T. (2016). The role of bequests in shaping wealth inequality: evidence from danish wealth records. American Economic Review, 106(5), 656–61.
    Brulhart, M., Gruber, J., Krapf, M., & Schmidheiny, K. (2020). Behavioral responses to wealth taxes: Evidence from switzerland. Working Paper.
    Elinder, M., Erixson, O., & Waldenstrom, D. (2018). Inheritance and wealth inequality: Evidence from population registers. Journal of Public Economics, 165, 17–30.
    Escobar, S. (2017). Inheritance tax evasion: Spousal bequests and under-reporting of inheritances in sweden. Working Paper.
    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.
    Khomenko, M., & Schurz, S. (2018). Behavioral responses and design of bequest taxation. Working Paper.
    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.
    Seim, D. (2017). Behavioral responses to wealth taxes: Evidence from sweden.American Economic Journal: Economic Policy, 9(4), 395–421.
    Slemrod, J., & Kopczuk, W. (2000). The impact of the estate tax on the wealth accumulation and avoidance behavior of donors. Working Paper.
    Wolff, E. N. (2002). Bequests, saving, and wealth inequality-inheritances and wealth inequality, 1989-1998. American Economic Review, 92(2), 260–264.
    Zucman, G. (2019). Global wealth inequality. Annual Review of Economics, 11, 109–138.
    描述: 碩士
    國立政治大學
    經濟學系
    106258003
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0106258003
    資料類型: thesis
    DOI: 10.6814/NCCU202001404
    顯示於類別:[經濟學系] 學位論文

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