遺贈稅率及生前贈與－2009年及2017年兩次稅改分析

Tax Rate and Inter Vivos Giving - A Study on the 2009 and 2017 Estate and Gift Tax Reforms

伍大開(Da-Kai Wu) ； 廖偉如(Wei-Ju Liao) ； 陳國樑(Joe Chen) ； 黃勢璋(Shih-Chang Huang) ； 羅時萬(Shi-Wan Lou)

《應用經濟論叢》 Issue 115 (2024/06) Pp. 1-46

https://doi.org/10.7086/TJAE.202406_(115).0001

Abstracts

本文針對臺灣2009年及2017年的兩次遺產及贈與稅改革，分析其對生前贈與行為的影響。第一次稅改大幅調降遺產及贈與稅率，第二次則小幅提升稅率；兩次稅改所形成稅率的外生變動提供難得機會，得以克服贈與及稅制之間的內生性問題。藉由2003－2018年遺產及贈與稅核定資料，根據差異中之差異法（difference-in-differences）實證結果顯示，稅制確實影響贈與決策：2009年稅改後的實驗組生前贈與顯著增加，但在2017年稅改後卻明顯減少。比較兩次稅改對於生前贈與的影響程度則發現，在相同稅率的變動幅度下，增稅的政策效果大於減稅。

Keywords

遺產及贈與稅 ； 生前贈與 ； 稅制改革

Parallel abstracts

We examine the impact of estate and gift taxes on inter vivos giving in Taiwan. The two estate and gift tax reforms, one of which substantially reduced tax progressivity in 2009 while the other slightly increased tax rates in 2017, provide opportunities to perform quasi-experiments using estate and gift tax schedules to alleviate the endogeneity problem associated with these tax rates and inter vivos giving. Using estate and gift tax return data, the difference-in-differences estimators suggest that there were significant increases in inter vivos giving after the 2009 reform, but that such giving decreased after the 2017 reform. Individuals were found to be more responsive to tax hikes than tax cuts.

Parallel keywords

Estate and Gift Tax ； Inter Vivos Giving ； Tax Reform

References

廖偉如，2020，「2009、2017年遺產及贈與稅稅制改革對生前贈與行為的影響」，國立政治大學財政學系研究所碩士論文。(Liao, W. J., 2020, The Impact of the Estate and Gift Tax Reforms in 2009 and 2017 on Inter Vivos Giving, Master Thesis, Department of Public Finance, National Chengchi University, Taiwan.)

Barczyk, D. and T. Y. Lin, 2021, “Inter-Vivos Transfers in Taiwan: Evidence and Theory”, Taiwan Economic Review, 49: 33-75.

Adermon, A., M. Lindahl, and D. Waldenström, 2018, “Intergenerational Wealth Mobility and the Role of Inheritance: Evidence from Multiple Generations”, The Economic Journal, 128: 482-513.

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