| dc.contributor | 財政系 | |
| dc.creator (作者) | 陳國樑 | |
| dc.creator (作者) | Chen, Joe | |
| dc.creator (作者) | 李家銘 | |
| dc.creator (作者) | Kao, W.-C. | |
| dc.date (日期) | 2019-07 | |
| dc.date.accessioned | 29-Jun-2020 09:38:33 (UTC+8) | - |
| dc.date.available | 29-Jun-2020 09:38:33 (UTC+8) | - |
| dc.date.issued (上傳時間) | 29-Jun-2020 09:38:33 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/130480 | - |
| dc.description.abstract (摘要) | 為檢視遺產及贈與稅制對於個人財產移轉決策之影響，本研究藉由臺灣2001-2014年的遺產及贈與稅申報資料，針對個人贈與意願、分年贈與次數以及年贈與金額，透過Probit模型、統計檢定及差異中差異（difference-indifference;DID）等計量方法，探討2009年遺贈稅制改革如何改變個人生前贈與或死後遺贈之決策。研究結果發現，稅制改革明顯影響個人生前贈與決策：對於被繼承人淨財富高於遺產稅免稅額者，稅制改革提高其生前贈與意願、分年贈與情形及年贈與金額；尤其當被繼承人的淨財富愈高，贈與意願與年贈與金額增加之效果就愈趨明顯。 | |
| dc.description.abstract (摘要) | In order to examine how the estate and tax system affects individuals` decisions on property transfers, this study uses Taiwanese estate and gift tax re- turns data from 2001 to 2014 to study individuals` willingness to make inter vivos property transfers, the number of annual gifts, and the amount of annual gifts. Results from the Probit regression, statistic test and difference-in-difference (DID) analysis suggest that the estate and gift tax reform in 2009 affects inter vivos property transfers siginificantly: in cases where decedents` net wealth is higher than the estate tax exemption, the tax reform increases individuals` willingness to make inter vivos property transfers, the number of annual gifts, and the amount of annual gifts; furthermore, the effect is increasing with respect to the level of net wealth. | |
| dc.format.extent | 1465246 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.relation (關聯) | 財稅研究, Vol.48, No.4, pp.18-61 | |
| dc.subject (關鍵詞) | 遺產及贈與稅 ; 稅制改革 ; 生前贈與 ; 死後遺贈 | |
| dc.subject (關鍵詞) | Estate and gift tax ; Tax reform ; Inter vivos gift ; Bequest | |
| dc.title (題名) | 稅制與遺贈決策之實證分析 | |
| dc.title (題名) | AN EMPIRICAL STUDY ON ESTATE AND GIFT DECISIONS | |
| dc.type (資料類型) | article | |
