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Please use this identifier to cite or link to this item: https://ah.lib.nccu.edu.tw/handle/140.119/132085
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dc.contributor.advisor連賢明zh_TW
dc.contributor.advisorLien, Hsien-Mingen_US
dc.contributor.author黃詩喬zh_TW
dc.contributor.authorHuang, Shih-Chiaoen_US
dc.creator黃詩喬zh_TW
dc.creatorHuang, Shih-Chiaoen_US
dc.date2020en_US
dc.date.accessioned2020-10-05T07:19:13Z-
dc.date.available2020-10-05T07:19:13Z-
dc.date.issued2020-10-05T07:19:13Z-
dc.identifierG0107255009en_US
dc.identifier.urihttp://nccur.lib.nccu.edu.tw/handle/140.119/132085-
dc.description碩士zh_TW
dc.description國立政治大學zh_TW
dc.description財政學系zh_TW
dc.description107255009zh_TW
dc.description.abstract本研究採用遺產乘數法(estate multiplier method)作為財富分配之推估，並比較其與財產登錄資料(individual wealth register data)在推估結果上之差異。研究結果顯示，申報檔前1%財富占比介在26.09%到33.68%之間，財產登錄資料前1%財富占比則介在27.25%到30.85%之間，整體而言，申報檔推估之結果高低波動較大。資產組成部分，兩種資料都呈現出隨著財富的增加，持有投資財產的比例愈多，持有存款的比例愈少，持有房地產的比例也愈少。zh_TW
dc.description.abstractIn this study, we use estate multiplier method to estimate wealth distribution in Taiwan, and the differences between the estimation results and the results of the individual wealth register data are compared. The results show that the proportion of the top 1% wealth of the estate tax return data ranges from 26.09% to 33.68%, while that of the top 1% of the individual wealth register data ranges from 27.25% to 30.85%. Generally speaking, the results of estate tax return data fluctuate greatly. As for asset composition, both data show that with the increase of wealth, the more investment property is held, the less deposit is held, and the less real estate is held.en_US
dc.description.tableofcontents圖次 iv\n\n表次 v\n\n第壹章、 前言 6\n\n第貳章、 文獻回顧 10\n第一節、 遺產乘數法 11\n第二節、 財產登錄資料及資本化法 15\n第三節、 小結 17\n\n第參章、 資料結構 19\n\n第肆章、 研究結果 26\n第一節、 單一死亡率與性別、年齡調整後死亡率比較 29\n第二節、 遺產稅申報檔與核定檔比較 37\n第三節、 申報檔與財產登錄資料比較 41\n第四節、 申報檔串聯財產登錄資料適用遺產乘數法 49\n第五節、 小結 53\n\n第伍章、 結論 54\n\n附錄：遺產乘數之計算 57\n\n參考文獻 63zh_TW
dc.format.extent3711971 bytes-
dc.format.mimetypeapplication/pdf-
dc.source.urihttp://thesis.lib.nccu.edu.tw/record/#G0107255009en_US
dc.subject財富分配zh_TW
dc.subject財富不均zh_TW
dc.subject遺產乘數法zh_TW
dc.subject財產登錄資料zh_TW
dc.subjectWealth distributionen_US
dc.subjectWealth inequalityen_US
dc.subjectEstate multiplier methoden_US
dc.subjectIndividual wealth register dataen_US
dc.title台灣財富分配 2001-2017：比較遺產乘數法與財產登錄資料zh_TW
dc.titleWealth Distribution in Taiwan 2001–2017: Compare Estate Multiplier Method to the Individual Wealth Register Dataen_US
dc.typethesisen_US
dc.relation.reference朱敬一與康廷嶽 (2015), “經濟轉型中的「社會不公平」”, 《臺灣經濟預測與政策》, 45(2), 1–22。\n\n伍大開與陳國樑 (2018), “以遺產稅資料分析我國財富分配不均與財富之組成”, 《經濟論文叢刊》, 46(4), 523–567。\n\n林榆婕 (2017), “我國財富分配之探討-遺產申報實證研究”, 碩士論文, 國立政治大學財政研究所。\n\n連賢明, 曾中信, 楊子霆, 韓幸紋, 與羅光達 (2019), “臺灣財富分配2004–2014: 以個人財產登錄資料推估”, 《經濟論文叢刊》, 即將刊登。\n\n《2018年國富統計報告》, 行政院主計總處。\n\nAlvaredo, Facundo, Atkinson, Anthony B., and Morelli, Salvatore (2018), “Top wealth shares in the UK over more than a century”, Journal of Public Economics, 162, 26–47.\n\nBrown, Jeffrey, Liebman, Jeffrey B., and Pollet, Joshua (2002), “Estimating life tables that reflect socioeconomic differences in mortality”, in The Distributional Aspects of Social Security and Social Security Reform, 447–458, University of Chicago Press.\n\nJohnson, Barry, Brian Raub, and Joseph Newcomb (2013), “A Comparison of Wealth Estimates For America`s Wealthiest Decedents Using Tax Data and Data From The Forbes 400,” in National Tax Association Proceedings of 103rd Annual Conference on Taxation, 128–135.\n\nKim, Nak Nyeon (2018), “Wealth inequality in Korea, 2000–2013 evidence from inheritance tax statistics”, Journal of the Korean Welfare State and Social Policy, 2(1), 26–57.\n\nKennickell, Arthur B. (2009), “Getting to the Top: Reaching Wealthy Respondents in the SCF”, Paper prepared for the 2009 Joint Statistical Meetings, Washington, DC, Federal Reserve Board 2009.\n\nKopczuk, Wojciech (2015), “What do we know about the evolution of top wealth shares in the United States?”, Journal of Economic Perspectives, 29(1), 47–66.\n\nKopczuk, Wojciech and Saez, Emmanuel (2004), “Top wealth shares in the United States, 1916-2000: Evidence from estate tax returns”, National Tax Journal, 57(2), 445–487.\n\nLampman, Robert J. (1962),“The share of top wealthholders in national wealth, 1922–1956”, Princeton: Princeton University Press, 1962.\n\nPiketty, Thomas (2014), Capital in the 21st Century, Harvard University Press Cambridge, MA.\n\nPiketty, Thomas and Saez, Emmanuel (2003), “Income Inequality in the United States, 1913-1998”, Quarterly Journal of Economics, 118, 1–39.\n\nPiketty, Thomas, Postel-Vinay, Gilles, and Rosenthal, Jean-Laurent (2006), “Wealth concentration in a developing economy: Paris and France, 1807-1994”, American Economic Review, 96(1), 236–256.\n\nSaez, Emmanuel (2006), “Income and Wealth Concentration in a Historical and International Perspective,” in A. J. Auerbach, D. Card, and J.M. Quigley (eds.), Public Policy and the Income Distribution, New York: Russell Sage Foundation Press, 221–258.\n\nSaez, Emmanuel and Zucman, Gabriel (2016), “Wealth inequality in the United States since 1913: Evidence from capitalized income tax data”, The Quarterly Journal of Economics, 131(2), 519–578.zh_TW
dc.identifier.doi10.6814/NCCU202001733en_US
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item.cerifentitytypePublications-
item.grantfulltextembargo_20250910-
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item.openairecristypehttp://purl.org/coar/resource_type/c_46ec-
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