資本利得稅的課徵會使資產擁有者為了規避資本利得稅的繳納，可能故意延遲資產的交易時點，導致資產發生閉鎖效果的現象。若擁有者繼續持有此資產而不予交易，等到擁有者死亡之後，此資產成為遺產，勢必被課徵遺產稅賦，因此，在時間的長期規劃下，理性投資者作資產組合的選擇時，必定會同時考慮資本利得稅與遺產稅課徵之因素，並且將遺產稅對下一代的影響也納入考量。
　　許多理論研究中，曾相繼提出降低資本利得稅所產生之閉鎖效果的方法，而探討租稅的課徵對土地資源配置影響的文獻，則著重於討論課徵資本利得稅或遺產稅單一租稅對土地資源配置的影響而已，同時考慮資本利得稅與遺產稅的文獻仍付諸闕如。本文擬以同時考慮資本利得稅與遺產稅的課徵，對土地資源配置之影響作為研究的重點，當能對相關文獻提供一種新的面向與貢獻。
　　本文結論發現，在課徵資本利得稅會產生閉鎖效果的情況下，同時考慮遺產稅的加入，對土地資源配置扭曲的效果是無法確切得知的，必須同時考量稅率、土地估價比率、死亡機率及市場利率等，對土地資源配置的總效果。所以同時考慮資本利得稅與遺產稅相較於只考慮遺產稅對於土地資源配置扭曲的影響，是無法判別孰大孰小。

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