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    Title: 遺贈動機、遺贈行為、遺產稅與分配不均
    Other Titles: Bequest Motives, Bequest Behavior, Estate Tax and Inequality of Distribution
    Authors: 江莉莉
    Contributors: 淡江大學經濟學系
    Keywords: 遺贈動機;遺產稅;不均度;bequest motives;estate tax;income inequality
    Date: 2004
    Issue Date: 2009-03-16 11:48:23 (UTC+8)
    Abstract: 遺產稅的課徵由來已久﹐惟其爭議未曾平息﹔主張課徵者力陳其具有財富重分配的 功能﹐反對者則認為其抑制儲蓄﹐有礙資本累積與經濟成長。文獻對遺產稅的課徵效果 之探討泰半屬於一般性的論述﹐鮮少依據嚴謹的理論分析﹔實證研究方面更是屈指可數。 究竟民眾有沒有跨代移轉的動機? 甚或更根本的問題﹐個人的決策動機為何? 是出 於自利? 是利他的? 是要和下一代交易? 或是考量家庭的傳承? 個人決策動機的不同將 影響遺贈行為與家庭內遺產的分配﹐進而關係到全社會的財富與所得分配。是以﹐確立 個人的決策動機﹐無論對經濟行為的研究或經濟政策效果的評估﹐都深具重要性。 本計畫擬設立包含遺贈行為與租稅的跨代﹑不確定的﹑異質社會的一般均衡模型﹐ 並依據個人的決策動機﹐分別設立自利的﹑利他的﹑交易的與傳承的四種個人決策模式﹐ 藉以探討遺產稅的重分配效果。此外﹐本計畫將依據理論模型﹐並利用中央研究院的家 庭動態資料庫﹐針對台灣進行二項的實證研究﹐包括決策動機的檢定﹐以及取消遺產稅 的重分配效果之模擬。 The estate tax has been a controversial tax since its inception. The proponents presume that the taxation will narrow down the dispersion of wealth distribution, whereas the opponents argue that it will reduce saving and will hider economic growth further. However, there are few theoretic models of estate tax on saving and distribution, not to mention related empirical studies. Is there any motive for individuals to leave bequests? Or more fundamentally, are people selfish, or are they altruist, or do they bequest for exchange or for perpetuating family line? The motives of decisions not only have relations with bequest behavior and division, but also have important implications for wealth and distribution. Therefore, identifying the motive of decision is of value for the studies of economic behavior and government policy evaluation. The project is aim to set up an uncertain, heterogeneous, overlapping, and general equilibrium bequest model incorporating estate taxation to examine the redistribution of estate tax. In the part of individual』s lifetime decision, four kinds of motives will be considered. In addition, basing on the theoretic framework and using the data set of PSFD(Panel Study of Family Dynamics) conducted by Academia Sinica in Taiwan , we will undergo empirical studies for Taiwan, including the testing of bequest motives and the simulation of distribution effect caused by the abolition of estate tax.
    Appears in Collections:[經濟學系暨研究所] 研究報告

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