跳到主要內容

簡易檢索 / 詳目顯示

回結果列表
研究生： 廖振軒
Liao, Chen-Hsuan
論文名稱： 遺產及贈與稅對財富累積之影響
Estate Taxation and Wealth Accumulation: Evidence from Taiwan
指導教授： 許育進
Hsu, Yu-Chin
楊子霆
Yang, Tzu-Ting
口試委員: 許育進
Hsu, Yu-Chin
楊子霆
Yang, Tzu-Ting
連賢明
Lien, Hsien-Ming
學位類別： 碩士
Master
系所名稱： 社會科學學院 - 經濟學系
Department of Economics
論文出版年： 2020
畢業學年度： 108
語文別： 英文
論文頁數： 50
中文關鍵詞： 遺產及贈與稅 、財富累積 、遺產
外文關鍵詞： Estate Tax, Wealth Accumulation, Bequest
DOI URL： http://doi.org/10.6814/NCCU202001404
相關次數： 點閱：126  下載：1 
分享至:
查詢本校圖書館目錄 查詢臺灣博碩士論文知識加值系統 勘誤回報

    • 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.

    1. Introduction 1
    2. Related Literature 3
    2.1. Estate Taxation 3
    2.2. Inheritance Taxation 4
    2.3. Wealth Taxation 5
    3. Institutional context 6
    3.1. Estate Taxation in Taiwan 6
    3.2. Tax Rule and Reform 7
    3.2.1. Tax Object and Taxpayer 7
    3.2.2. Calculating the Estate Tax 8
    3.3. Tax Reform 8
    4. Empirical Method 9
    4.1. Identification Strategy 9
    4.2. Parallel Trend Assumption 11
    5. Data 12
    5.1. Data Source 12
    5.2. Sample Description 13
    6. Results 16
    6.1. Age and wealth accumulation 16
    6.1.1. Top 5% wealthiest household 17
    6.1.2. Top 1% wealthiest household 17
    6.2. Children and wealth accumulation 24
    6.2.1. Top 5% wealthiest household 24
    6.2.2. Top 1% wealthiest household 24
    7. Robustness Check 30
    7.1. Persistence of wealth ranking 30
    7.1.1. Top 5% wealthiest household 30
    7.1.2. Top 1% wealthiest household 31
    7.2. Single Parent 31
    7.2.1. Top 5% wealthiest household 32
    7.2.2. Top 1% wealthiest household 32
    8. Conclusion 32
    References 33
    Appendix A: Supplemental Figure and Table 36

    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.

    QR CODE
    :::