遺產及贈與稅對國人租稅負擔之影響

A Study of the Effect of the Estate and Gift Tax on the Tax Burden

陳政傑(Ching-Chien Chen)

指導教授 ： 李顯峰 博士

國立臺灣大學/社會科學院/經濟學研究所/碩士(2015年)

https://doi.org/10.6342/NTU.2015.02553

摘要

本研究的動機是為了瞭解2009年遺產及贈與稅制度改革對租稅負擔率的影響，從遺產及贈與稅申報與核定資料來研究，在遺產及贈與稅稅率降低及免稅額提高後，我們在這些資料中所獲得到截至目前的狀況。
收蒐各縣、市區域之遺產及贈與稅申報與核定資料與各區域人口數來進行實證分析，資料期間自2004年至2013年共計10年之年資料，本研究以橫斷面時間序列分析法模型（Panel Data Model），來探討遺產及贈與稅制度改革前後對租稅負擔率有何影響。
本研究實證分析之迴歸模型分別採OLS模型估計及Hausman Test來選擇最適模型，並針對遺產及贈與稅、遺產稅及贈與稅等三類，來探討目前租稅負擔率情況。實證結果如下：
1. 2009年遺產及贈與稅制改成10%單一稅率對遺產及贈與稅與遺產稅之負擔率均呈現顯著下降的影響，可能造成貧富差距的擴大。
2. 2009年稅制改制後的贈與稅租稅負擔率是顯著增加的，改制後有上升的趨勢，可能透過贈與來避稅或節稅。

關鍵字

遺產及贈與稅 ； 橫斷面時間序列分析法 ； 一般最小平方法 ； 固定效果模型 ； 隨機效果模型

並列摘要

This thesis is aim to understand the effect on the tax burden after the Estate and Gift Tax reduction in 2009 in Taiwan. We used the data from Estate and Gift tax declared and approved tonce.
The empirical anal study the effect of reduction in the tax rate and an increase in the tax exemption allowa ysis used estate and gift tax declaration and assessment data from different cities of Taiwan, from the period of 2004 to 2013. We use the Panel Data Model to analyze the new estate and gift tax’s impact on the tax burden rate.
We used the Hausman test to determine the most suitable model to use. And discuss the tax burden rate with respect to estate and gift tax, estate tax, gift tax. The empirical results are as below:
(1) The estate and the gift tax rate changed to 10% in 2009 have significant negative effect on the estate and the gift tax burden rate. This may cause the widening in the gap between the rich and the poor.
(2) The tax burden rate of the gift tax has significantly increased after 2009. The increasing trend may due to the possible tax avoidance or tax savings through the gifting.

並列關鍵字

Estate and gift tax ； Cross-sectional time series analysis ； OLS Regression model ； Fixed effects model ； Random effects model

參考文獻

王建煊、吳嘉勳(2012)，「租稅法，34版」，華泰文化事業股份有限公司。

Dickey, D.A.and W. A. Fuller (1981) “Likelihood Ratio Statistics for Autogressive Time Series with A Unit Root,” Econometrica, 49, 1057-1072.

Engle, R.and Granger, C (1987) “Cointegration and error correction: representation, estimation, and testing.” Econometrica 55, 251-276.

Granger, C.and Newbold, P. (1974) ‘Spurious regressions in econometrics,’ Jouranl of Econometrics 2, 111-120.

參考文獻