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政大典藏 > College of Social Science > Department of Public Finance > Periodical Articles > Item 140.119/129508

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Title:	稅制與遺贈決策之實證分析 AN EMPIRICAL STUDY ON ESTATE AND GIFT DECISIONS
Authors:	陳國樑 Chen, Joe 李家銘 Li, Chia-Ming 黃勢璋 Huang, Shih-Chang
Contributors:	財政系
Keywords:	遺產及贈與稅 ; 稅制改革; 生前贈與; 死後遺贈 Estate and gift tax; Tax reform; Inter vivos gift; Bequest
Date:	2018-01
Issue Date:	2020-04-27 16:00:18 (UTC+8)
Abstract:	為檢視遺產及贈與稅制對於個人財產移轉決策之影響，本研究藉由臺灣2001-2014年的遺產及贈與稅申報資料，針對個人贈與意願、分年贈與次數以及年贈與金額，透過Probit模型、統計檢定及差異中差異（difference-indifference;DID）等計量方法，探討2009年遺贈稅制改革如何改變個人生前贈與或死後遺贈之決策。研究結果發現，稅制改革明顯影響個人生前贈與決策：對於被繼承人淨財富高於遺產稅免稅額者，稅制改革提高其生前贈與意願、分年贈與情形及年贈與金額；尤其當被繼承人的淨財富愈高，贈與意願與年贈與金額增加之效果就愈趨明顯。
Relation:	臺灣經濟預測與政策, Vol.49, No.1, pp.97–147
Data Type:	article
Appears in Collections:	[Department of Public Finance] Periodical Articles

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