2009、2017年遺產及贈與稅稅制改革對生前贈與行為的影響

The Impact of the Estate and Gift Tax Reforms in 2009 and 2017 on Inter Vivos Giving

廖偉如(LIAO WEI-JU)

指導教授 ： 陳國樑

國立政治大學/社會科學學院/財政學系/碩士(2020年)

https://doi.org/10.6814/NCCU202001806

摘要

本文藉由2001年至2018年的遺產及贈與稅申報核定資料，並應用差異中之差異法 (difference in difference, DID) 分析我國2009、2017年遺產及贈與稅稅制改革對個人生前贈與行為的影響；其中，生前贈與行為包括：贈與意願 (以Probit模型估計)、分年贈與次數、平均年贈與金額以及總贈與金額等四個面向。
實證結果發現，2009年大幅調降遺產及贈與稅後，被繼承人淨財富大於稅改前遺產稅免稅額者的生前贈與意願、分年贈與次數、平均年贈與金額以及總贈與金額皆顯著增加，且隨著被繼承人的淨財富越高，生前贈與的增加效果越大，而隨著淨財富的不動產占比越高，生前贈與的增加效果則越小；在2017年小幅調升遺產及贈與稅後，整體被繼承人的生前贈與雖未顯著減少，但卻發現低財富者生前贈與增加、高財富者生前贈與減少的情形，亦符合被繼承人淨財富越高，生前贈與減少效果越大的趨勢。另外，由兩次稅制改革的贈與有效稅率彈性可知，增稅的稅率彈性大於減稅的稅率彈性，表示在相同增減稅幅度下，增稅對生前贈與的效果將會大於減稅的效果。

關鍵字

遺產及贈與稅 ； 稅制改革 ； 生前贈與

並列摘要

Based on estate tax and gift tax returns from 2001 to 2018 and using a difference-in-difference approach, this study analyzes the impact of the estate and gift tax reforms in Taiwan in 2009 and 2017 on inter vivos giving, including four aspects: the willingness to make inter vivos transfers (estimated by a probit model), the number of annual gifts, the average amount of annual gifts, and the total amount of gifts.
Results suggested that after the large estate and gift tax cut in 2009, decedents whose net worth was higher than the estate tax exemption significantly increased the willingness to make inter vivos transfers, the number of annual gifts, the average amount of annual gifts, and the total amount of gifts. Furthermore, the increasing effect was greater with increasing decedents’ net worth and smaller with the increasing property share in net worth. After the small estate and gift tax increase in 2017, decedents did not significantly decrease inter vivos giving overall. However, low net worth decedents increased inter vivos giving while high net worth decedents decreased inter vivos giving, which was also consistent with the trend that the decreasing effect was greater with increasing decedents’ net worth. Additionally, the effective tax rate elasticity of giving from these two tax reforms showed that the tax rate elasticity of the tax increase was larger than that of the tax cut. It represented the tax increase effect on inter vivos giving was greater than the tax cut effect under the same degree of tax increases and cuts.

並列關鍵字

Estate and gift tax ； Tax reform ； Inter vivos giving

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