淡江大學機構典藏:Item 987654321/66335
English  |  正體中文  |  简体中文  |  全文筆數/總筆數 : 62822/95882 (66%)
造訪人次 : 4025621      線上人數 : 1023
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜尋範圍 查詢小技巧：
  • 您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料
    •  進階搜尋


    請使用永久網址來引用或連結此文件: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/66335


    題名: Estate Tax and Lifetime Income Inequality
    作者: Jiang, Lily
    貢獻者: 淡江大學經濟學系
    關鍵詞: Transfer motives;Estate tax;Income inequality
    日期: 2010-05
    上傳時間: 2011-10-22 17:33:44 (UTC+8)
    出版者: Amsterdam: Elsevier BV * North-Holland
    摘要: This paper constructs a heterogeneous, intertemporal general equilibrium framework which integrates both intended and unintended bequest motives to examine the long-run effects of an estate tax on the inequality of lifetime income. The results are ambiguous in general and sensitive to the type of transfer motive involved. We find that in the purely intended bequest case, an estate tax increases the steady-state inequality of net lifetime income in the case where people's elasticity of intertemporal substitution is greater than one. However, in the purely unintended bequest case, the effect of an estate tax on inequality is dependent on the probability of survival.
    關聯: Economic Modelling 27(3), pp.613-619
    DOI: 10.1016/j.econmod.2009.11.006
    顯示於類別:[經濟學系暨研究所] 期刊論文

    文件中的檔案:

    檔案 描述 大小格式瀏覽次數
    Estate Tax and Lifetime Income Inequality.pdf170KbAdobe PDF0檢視/開啟
    index.html0KbHTML230檢視/開啟
    index.html0KbHTML95檢視/開啟

    在機構典藏中所有的資料項目都受到原著作權保護.

    TAIR相關文章

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - 回饋