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題名 我國2009年遺產及贈與稅稅制改革生前贈與之效果
The Inter Vivos Gift Effect of 2009 Estate and Gift Tax Reform in Taiwan作者 李家銘
Li, Matt貢獻者 陳國樑
Chen, Joe
李家銘
Li, Matt關鍵詞 遺產及贈與稅
稅制改革
生前贈與
死後遺贈
Estate and gift tax
Tax reform
Inter vivos gift
Bequest日期 2017 上傳時間 10-Aug-2017 09:43:34 (UTC+8) 摘要 我國政府為籌措長期照顧服務財源，已於今年4月25日經立法院三讀通過遺產及贈與稅之增稅修法，日後將提高遺產淨額高於5,000萬元與贈與淨額高於2,500萬元者之租稅負擔，而更重要的是，此不僅會影響到個人的租稅規劃決策也會對個人生前贈與決策產生影響。健全的遺產及贈與稅制理應符合效率與公平原則，但兩者事實上係由個人所做之決策所決定，而近期改革之效果得待未來有足夠的申報資料後才得以檢驗，因此本文便以2009年遺產及贈與稅改革為背景，探討此次改革對個人生前贈與決策之影響。 本研究所使用之遺產及贈與稅申報資料，期間為2001至2014年，將2009年租稅改革對生前贈與之效果，分有三種程度的衡量方式，贈與意願、分年贈與次數與年贈與金額，依序使用Probit模型、Wilcoxon符號等級檢定與差異中之差異法估計，以實證結果詮釋改革之效果。實證結果顯示，2009年稅制改革明顯改變個人生前贈與決策，被繼承人淨財富高於修法後遺產稅免稅額者，提高其贈與意願、分年贈與次數及年贈與金額，且當被繼承人淨財富愈高效果愈明顯。最後，本研究之結果意味著無論改革與否，現行稅制仍會導致生前贈與與死後遺贈間之扭曲。在財富分配方面，因個人擁有愈多財富愈可能贈與或贈與愈多財產，說明了2009年稅制改革對公平面產生負面效果。從2009年稅改經驗中已學到重要的一課，政府應加以考慮稅制改革如何改變個人之決策，倘若改革預期效果以其他條件不變的假設下估計，結果可能會導致不好的政策引導。
In an effort to raise money to provide long-term care services, on Apr. 25, 2017 the government passed into law to increase the estate and gift tax. The reform will increase the tax burden of someone who has net estate valued above fifty million dollars and net gift valued above twenty-five million dollars. More importantly, the reform not only affects individuals’ tax plan decision, but also has real effects on decisions to make inter vivos gifts. A sound estate and gift tax system should meet the principle of efficiency and equity—both are determined by decisions that individuals made. While the effects of the recent reform are left to be examined after data becomes available, this paper sets to examine the effects on individuals inter vivos giving decisions of the estate and gift tax reform in 2009. The database used in this study covers both estate and gift tax returns files of the period from 2001 to 2014. There are three measured of the tax reform effects on inter vivos gifts: the probability of making gifts, the number of times of making gifts and the annual amount of giving. Accordingly, the study uses Probit model, Wilcoxon signed-rank test and Difference-in-Differences estimation to provide empirical evidence on the effects of the reform. The results show that the reform had significantly changed individual decisions; it contributed to increases in inter vivos giving, as measured by the probability, the number of times and the annual amount of giving, in particular decedents whose net wealth are valued higher. Finally, the result of this study suggests that, reform or not, the current tax law induces distortions between inter vivos gift and bequest. On the distribution of wealth, since individuals with more wealth are more likely to give and/or giving more, the 2009 reform had negative effects on equity. The important lesson to be learned from the 2009 experience is that governments should take into account that how tax reforms change individuals’ decisions; results from other-things-being-equal estimations can lead to a poor policy guidance.參考文獻 朱敬一 (2015)，「提高遺贈稅『回饋努力 少獎勵機運』」，《今周刊》，2015年6月11日。 朱澤民、陳國樑 (2016)，「我國『遺贈稅稅制檢討』」，財政部委託研究計畫。 胡世唐、吳世英 (2012)，「台灣遺產稅短漏報的實證分析」，《經濟論文叢刊》，40(3)，389–420。 姚名鴻、徐淑容 (2015)，「我國遺產稅逃漏之實證分析」，《財稅研究》，44(3)，122–133。 孫克難、羅時萬 (2012)，「台灣實施所得稅單一稅率制度之探討」，《經濟論文叢刊》，40(3)，325–367。 郭敏華 (2007)，《台灣垃圾強制分類政策的成效實證分析》，國立政治大學財政研究所碩士論文。 陳國樑、黃勢璋 (2016)，「我國遺贈稅制的後續改革方向」，《經濟前瞻》，財團法人中華經濟研究院。 曾巨威 (2007)，「『社會公義』仍為遺贈稅改革應堅持的最後底線」，《國政評論》，2007年3月19日。 楊陳旺 (2009)，《遺產稅廢除與調降對於海外資金回流之探討》，國立成功大學會計研究所碩士論文。 楊葉承、陳玉政 (2014)，「遺產稅及贈與稅率調降對申報行為、逃漏動機與稅收影響之研究－以財政部臺北國稅局資料為例」，《財稅研究》，43(4)，108–137。 Bernheim, B. Douglas, Robert J. Lemke and John K. Scholz. (2004),“Do Estate and Gift Taxes Affects The Timing of Private Transfers?”Journal of Public Economics, 88, 2617–2634. Berenson, M., D. Levine and T. Krehbiel. (2011), Basic Business Statistics, Global Edition 12/E, PEARSON. Cameron, A. Colin and Pravin K. Trivedi. (2005), Microeconometrics Methods and Applications, Cambridge University Press. Cremer, H. and P. Pestieau. (2009),“Wealth and Wealth Transfer Taxation: a Survey,”International Center for Public Policy Working Paper, No.1017. Hochguertel, S. and H. Ohlsson. (2000),“Inter Vivos Gifts: Compensatory or Equal Sharing?”Levy Economics Institute. Hines, J. R. (2013),“Income and Substitution Effects of Estate Taxation,”American Economic Review: Papers & Proceedings, 103(3), 484–488. Kopczuk, W. and J. Slemrod. (2000),“The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors,”NBER Working Papers, No. 7960. Kopczuk, W. and J. Slemrod. (2003),“Dying to Save Taxes Evidence from Estate Tax Returns on the Death Elasticity,”The Review of Economics and Statistics, 85(2), 256–265. Kopczuk, W. (2007),“Bequest and Tax Planning: Evidence from Estate Tax Returns,”The Quarterly Journal of Economics, 122(4), 1801–1854. Kopczuk, W. (2010),“Economics of Estate Taxation: A Brief Review of Theory and Evidence,”NBER Working Papers, No. 15741. Kaufman, B. Shapiro. (2011),“The Federal Estate and Gift Tax: A Case Study in Uncertainty,”National Tax Journal, 64(4), 943–948. McGarry, K. (2000),“Inter Vivos Gifts or Bequests? Estate Taxes and the Timing of Parental Giving,”NBER Tax policy and the economy, 14, 93–112. McGarry, K. (2000),“Behavioral Responses to the Estate Tax: Inter Vivos Giving,”National Tax Journal, 53(4), 913-932. McGarry, K. (2000),“Inter Vivos Gifts and Intended Bequests,”NBER Working Papers, No. 6345. Piketty, T. and E. Saez. (2003) ,“Income Inequality in the United States, 1913–1998,”The Quarterly Journal of Economics, Vol.CXVIII, issue 1. Torres‐Reyna, O. (2015),“Differences‐in‐Differences (using Stata),”Material of Princeton university. 描述 碩士
國立政治大學
財政學系
104255012資料來源 http://thesis.lib.nccu.edu.tw/record/#G0104255012 資料類型 thesis dc.contributor.advisor 陳國樑 zh_TW dc.contributor.advisor Chen, Joe en_US dc.contributor.author (Authors) 李家銘 zh_TW dc.contributor.author (Authors) Li, Matt en_US dc.creator (作者) 李家銘 zh_TW dc.creator (作者) Li, Matt en_US dc.date (日期) 2017 en_US dc.date.accessioned 10-Aug-2017 09:43:34 (UTC+8) - dc.date.available 10-Aug-2017 09:43:34 (UTC+8) - dc.date.issued (上傳時間) 10-Aug-2017 09:43:34 (UTC+8) - dc.identifier (Other Identifiers) G0104255012 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/111729 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 財政學系 zh_TW dc.description (描述) 104255012 zh_TW dc.description.abstract (摘要) 我國政府為籌措長期照顧服務財源，已於今年4月25日經立法院三讀通過遺產及贈與稅之增稅修法，日後將提高遺產淨額高於5,000萬元與贈與淨額高於2,500萬元者之租稅負擔，而更重要的是，此不僅會影響到個人的租稅規劃決策也會對個人生前贈與決策產生影響。健全的遺產及贈與稅制理應符合效率與公平原則，但兩者事實上係由個人所做之決策所決定，而近期改革之效果得待未來有足夠的申報資料後才得以檢驗，因此本文便以2009年遺產及贈與稅改革為背景，探討此次改革對個人生前贈與決策之影響。 本研究所使用之遺產及贈與稅申報資料，期間為2001至2014年，將2009年租稅改革對生前贈與之效果，分有三種程度的衡量方式，贈與意願、分年贈與次數與年贈與金額，依序使用Probit模型、Wilcoxon符號等級檢定與差異中之差異法估計，以實證結果詮釋改革之效果。實證結果顯示，2009年稅制改革明顯改變個人生前贈與決策，被繼承人淨財富高於修法後遺產稅免稅額者，提高其贈與意願、分年贈與次數及年贈與金額，且當被繼承人淨財富愈高效果愈明顯。最後，本研究之結果意味著無論改革與否，現行稅制仍會導致生前贈與與死後遺贈間之扭曲。在財富分配方面，因個人擁有愈多財富愈可能贈與或贈與愈多財產，說明了2009年稅制改革對公平面產生負面效果。從2009年稅改經驗中已學到重要的一課，政府應加以考慮稅制改革如何改變個人之決策，倘若改革預期效果以其他條件不變的假設下估計，結果可能會導致不好的政策引導。 zh_TW dc.description.abstract (摘要) In an effort to raise money to provide long-term care services, on Apr. 25, 2017 the government passed into law to increase the estate and gift tax. The reform will increase the tax burden of someone who has net estate valued above fifty million dollars and net gift valued above twenty-five million dollars. More importantly, the reform not only affects individuals’ tax plan decision, but also has real effects on decisions to make inter vivos gifts. A sound estate and gift tax system should meet the principle of efficiency and equity—both are determined by decisions that individuals made. While the effects of the recent reform are left to be examined after data becomes available, this paper sets to examine the effects on individuals inter vivos giving decisions of the estate and gift tax reform in 2009. The database used in this study covers both estate and gift tax returns files of the period from 2001 to 2014. There are three measured of the tax reform effects on inter vivos gifts: the probability of making gifts, the number of times of making gifts and the annual amount of giving. Accordingly, the study uses Probit model, Wilcoxon signed-rank test and Difference-in-Differences estimation to provide empirical evidence on the effects of the reform. The results show that the reform had significantly changed individual decisions; it contributed to increases in inter vivos giving, as measured by the probability, the number of times and the annual amount of giving, in particular decedents whose net wealth are valued higher. Finally, the result of this study suggests that, reform or not, the current tax law induces distortions between inter vivos gift and bequest. On the distribution of wealth, since individuals with more wealth are more likely to give and/or giving more, the 2009 reform had negative effects on equity. The important lesson to be learned from the 2009 experience is that governments should take into account that how tax reforms change individuals’ decisions; results from other-things-being-equal estimations can lead to a poor policy guidance. en_US dc.description.tableofcontents 第一章 緒論 1 第一節 研究動機 1 第二節 研究目的 5 第三節 章節架構 11 第二章 文獻回顧 12 第一節 遺贈動機 12 第二節 所得效果與替代效果 13 第三節 租稅規劃與租稅逃漏 16 第四節 累進與單一稅率結構 20 第三章 研究設計 23 第一節 研究方法 23 第二節 實證模型與預期結果 29 一、贈與意願效果 29 二、分年贈與次數效果 33 三、年贈與金額效果 35 第四章 資料結構 39 第一節 資料處理 39 第二節 模型樣本篩選與敘述統計 42 一、贈與意願效果 42 二、分年贈與次數效果 45 三、年贈與金額效果 49 第五章 實證結果 53 第一節 贈與意願效果 53 第二節 分年贈與次數效果 58 第三節 年贈與金額效果 61 第六章 結論與建議 66 第一節 結論 66 第二節 建議 68 第三節 研究限制 70 參考文獻 71 附錄 73 zh_TW dc.format.extent 1516831 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0104255012 en_US dc.subject (關鍵詞) 遺產及贈與稅 zh_TW dc.subject (關鍵詞) 稅制改革 zh_TW dc.subject (關鍵詞) 生前贈與 zh_TW dc.subject (關鍵詞) 死後遺贈 zh_TW dc.subject (關鍵詞) Estate and gift tax en_US dc.subject (關鍵詞) Tax reform en_US dc.subject (關鍵詞) Inter vivos gift en_US dc.subject (關鍵詞) Bequest en_US dc.title (題名) 我國2009年遺產及贈與稅稅制改革生前贈與之效果 zh_TW dc.title (題名) The Inter Vivos Gift Effect of 2009 Estate and Gift Tax Reform in Taiwan en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 朱敬一 (2015)，「提高遺贈稅『回饋努力 少獎勵機運』」，《今周刊》，2015年6月11日。 朱澤民、陳國樑 (2016)，「我國『遺贈稅稅制檢討』」，財政部委託研究計畫。 胡世唐、吳世英 (2012)，「台灣遺產稅短漏報的實證分析」，《經濟論文叢刊》，40(3)，389–420。 姚名鴻、徐淑容 (2015)，「我國遺產稅逃漏之實證分析」，《財稅研究》，44(3)，122–133。 孫克難、羅時萬 (2012)，「台灣實施所得稅單一稅率制度之探討」，《經濟論文叢刊》，40(3)，325–367。 郭敏華 (2007)，《台灣垃圾強制分類政策的成效實證分析》，國立政治大學財政研究所碩士論文。 陳國樑、黃勢璋 (2016)，「我國遺贈稅制的後續改革方向」，《經濟前瞻》，財團法人中華經濟研究院。 曾巨威 (2007)，「『社會公義』仍為遺贈稅改革應堅持的最後底線」，《國政評論》，2007年3月19日。 楊陳旺 (2009)，《遺產稅廢除與調降對於海外資金回流之探討》，國立成功大學會計研究所碩士論文。 楊葉承、陳玉政 (2014)，「遺產稅及贈與稅率調降對申報行為、逃漏動機與稅收影響之研究－以財政部臺北國稅局資料為例」，《財稅研究》，43(4)，108–137。 Bernheim, B. Douglas, Robert J. Lemke and John K. Scholz. (2004),“Do Estate and Gift Taxes Affects The Timing of Private Transfers?”Journal of Public Economics, 88, 2617–2634. Berenson, M., D. Levine and T. Krehbiel. (2011), Basic Business Statistics, Global Edition 12/E, PEARSON. Cameron, A. Colin and Pravin K. Trivedi. (2005), Microeconometrics Methods and Applications, Cambridge University Press. Cremer, H. and P. Pestieau. (2009),“Wealth and Wealth Transfer Taxation: a Survey,”International Center for Public Policy Working Paper, No.1017. Hochguertel, S. and H. Ohlsson. (2000),“Inter Vivos Gifts: Compensatory or Equal Sharing?”Levy Economics Institute. Hines, J. R. (2013),“Income and Substitution Effects of Estate Taxation,”American Economic Review: Papers & Proceedings, 103(3), 484–488. Kopczuk, W. and J. Slemrod. (2000),“The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors,”NBER Working Papers, No. 7960. Kopczuk, W. and J. Slemrod. (2003),“Dying to Save Taxes Evidence from Estate Tax Returns on the Death Elasticity,”The Review of Economics and Statistics, 85(2), 256–265. Kopczuk, W. (2007),“Bequest and Tax Planning: Evidence from Estate Tax Returns,”The Quarterly Journal of Economics, 122(4), 1801–1854. Kopczuk, W. (2010),“Economics of Estate Taxation: A Brief Review of Theory and Evidence,”NBER Working Papers, No. 15741. Kaufman, B. Shapiro. (2011),“The Federal Estate and Gift Tax: A Case Study in Uncertainty,”National Tax Journal, 64(4), 943–948. McGarry, K. (2000),“Inter Vivos Gifts or Bequests? Estate Taxes and the Timing of Parental Giving,”NBER Tax policy and the economy, 14, 93–112. McGarry, K. (2000),“Behavioral Responses to the Estate Tax: Inter Vivos Giving,”National Tax Journal, 53(4), 913-932. McGarry, K. (2000),“Inter Vivos Gifts and Intended Bequests,”NBER Working Papers, No. 6345. Piketty, T. and E. Saez. (2003) ,“Income Inequality in the United States, 1913–1998,”The Quarterly Journal of Economics, Vol.CXVIII, issue 1. Torres‐Reyna, O. (2015),“Differences‐in‐Differences (using Stata),”Material of Princeton university. zh_TW
