遺產及贈與稅對財富累積之影響

Estate Taxation and Wealth Accumulation: Evidence from Taiwan

廖振軒(Liao Chen-Hsuan)

指導教授 ： 許育進 ； 楊子霆

國立政治大學/社會科學學院/經濟學系/碩士(2020年)

https://doi.org/10.6814/NCCU202001404

摘要

台灣之遺產及贈與稅法曾於2009年進行修法，將原先累進稅率調整為10%比例稅率。本研究利用2004-2014財稅行政資料探討本次稅改對財富累積之響。我們發現遺產及贈與稅稅率之調降將促使年長父母進行財富累積，但年輕父母則不受稅率調整之影響。並且，稅改對年長父母財富累積之效果會依小孩數量呈現異質性。相較於其他小孩個數，稅改對於擁有兩位小孩之父母有較大之財富累積效果。整體來說，本研究認為人們傾向於年老時才開始進行遺產規劃。

關鍵字

遺產及贈與稅 ； 財富累積 ； 遺產

並列摘要

This study investigates the effect of the estate tax cut on wealth accumulation during lifetime using Taiwan administrative data from 2004-2014. We find that reducing the estate tax motivates old parents to accumulate more wealth, but younger parents remain neutral to the reform. In addition, the number of children plays a role in the tax impacts on parents. Precisely, two-child households respond most to the lower estate tax. Overall, our finding supports that people tend to plan their bequest when approaching the final stages of life.

並列關鍵字

Estate Tax ； Wealth Accumulation ； Bequest

參考文獻

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