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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/54091

    Title: 遺贈稅調降效果之研究
    Other Titles: A study on reduction effects of estate & gift tax
    Authors: 李彥幸;Lee, Yen-Hsing
    Contributors: 淡江大學企業管理學系碩士在職專班
    趙慕芬;Chao, Mu-Fen
    Keywords: 遺產及贈與稅;降稅;海外資金;事件研究;Estate and gift tax;Tax cut;Overseas funds;Event research
    Date: 2011
    Issue Date: 2011-06-16 22:00:06 (UTC+8)
    Abstract: 遺產及贈與稅法於2009年1月修正調降稅率及提高免稅額,其中遺產及贈與稅之稅率由最高級距50%,降為單一級距稅率10%,調降幅度相當大。政府部門謂調降稅負將使納稅義務人可支配所得增加,誘發消費支出之增加,並可鼓勵資金根留臺灣及促使海外資金回流,投入股市、房市及重大投資,預期對活絡國內經濟動能及財政穩健有正面之影響。
    There was a significant amendment to tax rates structure and higher exemptions of the estate and gift tax in 2009. The tax rate structure was adjusted from 10 brackets with a highest marginal tax rate of 50% to a single flat rate of 10%. The purpose is to increase disposable income, induce consumptions and attract overseas funds to invest in or repatriate to Taiwan stock market, housing market and major investment. Hoping those positive effects will activate domestic economy and stabilize public finance.
    This study adopt event research method to examine those aforementioned effects do exist or not. Through analyzing the changes of overseas funds backflow, securities transactions tax revenues and land value increment tax revenues before and after event to test the effects. The testing results reveal some phenomena as following: First, overseas funds backflow did have a significant change after event, but it’s not necessarily caused by lowering tax burden. Second, the significant increase of securities transactions tax revenues verified the oversea funds injecting into stock market. And third, land value increment tax revenue didn’t increase promptly just after event but did in second year. It could be affected by a longer operating circle of real estate industry. But the skyrocket housing prices might explain the overseas funds backflow had been injecting into housing market.
    This study suggests the government to provide supporting measures related to tax cut, reconsider to tax on capital gain and increase both property tax rate and consumption tax rate or the proportion the these two taxes. By enlarging tax revenues in long terms to reduce the impact of tax cut for public finance.
    Appears in Collections:[企業管理學系暨研究所] 學位論文

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