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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/99306
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/99306


    Title: 我國遺產及贈與稅之有效稅率研究
    Authors: 邱孟偉
    Contributors: 陳國樑
    邱孟偉
    Keywords: 遺產及贈與稅
    有效稅率
    平均稅率
    Date: 2016
    Issue Date: 2016-07-20 16:41:07 (UTC+8)
    Abstract: 本研究取得財政部財稅資料中心提供之2011年至2014年我國遺產及贈與稅核定資料,利用這份遺產及贈與稅之核定資料,計算出我國此四年遺產稅以及贈與稅之有效稅率。此外因一年內或資料期間內單一贈與人可能存有多次贈與的情況,故本研究另外依照同一贈與人為單位,合併同一贈與人之贈與資料計算其有效稅率,以及依照贈與次數分組計算之贈與稅有效稅率。透過本研究之遺產及贈與稅有效稅率計算及透過分位有效稅率的討論,可以了解到我國遺產及贈與稅,在改為單一稅率10% 後之實際負擔情形。
    Reference: 何志欽、林惠玲,2002,遺產與贈與稅制之檢討,財政部委託研究計畫。
    何艷宏、黃瓊如、林維思,2012,臺灣遺產稅改革之研究:模擬分析觀點,朝陽商管評論,第 11 期(1 月):21-46。
    陳恭平,2006,遺產及贈與稅稅制改革措施稅式支出評估報告,財政部委託研究計畫。
    陳明進,2002,營利事業有效稅率決定因素之實證研究,會計評論,第 34 期(1月):57-75。
    黃耀輝,2009,遺產及贈與稅制之檢討,財政部委託研究計畫。
    曾仲慧,2008,我國遺產稅與贈與稅規劃之探討-以個人遺產稅申報實例為例,國立政治大學經營管理碩士學程(EMBA)學位論文。
    傅銀柔,2009,信託行為之租稅規劃效益與租稅公平性研究-以所得稅、遺產稅及贈與稅法為例,逢甲大學經營管理碩士在職專班學位論文。
    Fullerton, D. 1983. Which effective tax rate? NBER Working paper No. 1123.
    Gale, W. and J. Slemrod. 2000. Life and death questions about the estate and gift tax.National Tax Journal 53:889-921.
    Gale, W. and J. Slemrod. 2001. Death watch for the estate tax? Life and death questions about the estate and gift tax. Journal of Economic Perspectives 15: 205-218.
    Isenbergh, J. 1984. Further notes on transfer tax rates. University of Chicago Law Review 51:91-96.
    Piketty, T. and E. Saez. 2007. How progressive is the U.S. federal tax system? A historical and international perspective. NBER Working Paper No. 12404.
    StephanШ, B. 1986. A comment on transfer tax reform. Virginia Law Review Vol. 72.No. 8:1471-1496.
    Shevlin, T. and S. Porter. 1992. The corporate tax comeback in 1987: Some further evidence. The Journal of the American Taxation Association 14:58-79.
    Zimmerman, J. 1983. Taxes and firm size. Journal of Accounting and Economics 5:119-149.
    Description: 碩士
    國立政治大學
    會計學系
    103353109
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0103353109
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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