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題名 遺產及贈與稅對財富累積之影響
Estate Taxation and Wealth Accumulation: Evidence from Taiwan
作者 廖振軒
Liao, Chen-Hsuan
貢獻者 許育進<br>楊子霆
Hsu, Yu-Chin<br>Yang, Tzu-Ting
廖振軒
Liao, Chen-Hsuan
關鍵詞 遺產及贈與稅
財富累積
遺產
Estate Tax
Wealth Accumulation
Bequest
日期 2020
上傳時間 2-Sep-2020 12:44:53 (UTC+8)
摘要 台灣之遺產及贈與稅法曾於2009年進行修法，將原先累進稅率調整為10%比例稅率。本研究利用2004-2014財稅行政資料探討本次稅改對財富累積之響。我們發現遺產及贈與稅稅率之調降將促使年長父母進行財富累積，但年輕父母則不受稅率調整之影響。並且，稅改對年長父母財富累積之效果會依小孩數量呈現異質性。相較於其他小孩個數，稅改對於擁有兩位小孩之父母有較大之財富累積效果。整體來說，本研究認為人們傾向於年老時才開始進行遺產規劃。
This study investigates the effect of the estate tax cut on wealth accumulation during lifetime using Taiwan administrative data from 2004-2014. We find that reducing the estate tax motivates old parents to accumulate more wealth, but younger parents remain neutral to the reform. In addition, the number of children plays a role in the tax impacts on parents. Precisely, two-child households respond most to the lower estate tax. Overall, our finding supports that people tend to plan their bequest when approaching the final stages of life.
參考文獻 Alvaredo, F., Chancel, L., Piketty, T., Saez, E., & Zucman, G. (2017). Global inequality dynamics: New findings from wid. world. American Economic Review, 107(5), 404–09.
Boserup, S. H., Kopczuk, W., & Kreiner, C. T. (2016). The role of bequests in shaping wealth inequality: evidence from danish wealth records. American Economic Review, 106(5), 656–61.
Brulhart, M., Gruber, J., Krapf, M., & Schmidheiny, K. (2020). Behavioral responses to wealth taxes: Evidence from switzerland. Working Paper.
Elinder, M., Erixson, O., & Waldenstrom, D. (2018). Inheritance and wealth inequality: Evidence from population registers. Journal of Public Economics, 165, 17–30.
Escobar, S. (2017). Inheritance tax evasion: Spousal bequests and under-reporting of inheritances in sweden. Working Paper.
Glogowsky, U. (2016). Behavioral responses to wealth transfer taxation: Bunching evidence from germany. Working Paper.
Goupille-Lebret, J., & Infante, J. (2018). Behavioral responses to inheritance tax: Evidence from notches in france. Journal of Public Economics, 168, 21–34.
Jakobsen, K., Jakobsen, K., Kleven, H., & Zucman, G. (2020). Wealth taxation and wealth accumulation: Theory and evidence from denmark. The Quarterly Journal of Economics, 135(1), 329–388.
Joulfaian, D. (2006). The behavioral response of wealth accumulation to estate taxation: time series evidence. National Tax Journal, 253–268.
Khomenko, M., & Schurz, S. (2018). Behavioral responses and design of bequest taxation. Working Paper.
Kopczuk, W. (2007). Bequest and tax planning: Evidence from estate tax returns. The Quarterly Journal of Economics, 122(4), 1801–1854.
Kopczuk, W., & Slemrod, J. (2003). Dying to save taxes: Evidence from estatetax returns on the death elasticity. Review of Economics and Statistics, 85(2), 256–265.
Lien, H.-M., Tseng, C.-H., Yang, T.-T., Han, H.-W., & Lo, K.-T. (2020). Wealth distribution in taiwan 2004–2014: Evidence from the individual wealth register data. Taiwan Economic Review, Forthcoming.
Montserrat, M. M. (2019). What happens when dying gets cheaper? behavioural responses to inheritance taxation. Working Paper.
Seim, D. (2017). Behavioral responses to wealth taxes: Evidence from sweden.American Economic Journal: Economic Policy, 9(4), 395–421.
Slemrod, J., & Kopczuk, W. (2000). The impact of the estate tax on the wealth accumulation and avoidance behavior of donors. Working Paper.
Wolff, E. N. (2002). Bequests, saving, and wealth inequality-inheritances and wealth inequality, 1989-1998. American Economic Review, 92(2), 260–264.
Zucman, G. (2019). Global wealth inequality. Annual Review of Economics, 11, 109–138.
描述 碩士
國立政治大學
經濟學系
106258003
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0106258003
資料類型 thesis
dc.contributor.advisor 許育進<br>楊子霆zh_TW
dc.contributor.advisor Hsu, Yu-Chin<br>Yang, Tzu-Tingen_US
dc.contributor.author (Authors) 廖振軒zh_TW
dc.contributor.author (Authors) Liao, Chen-Hsuanen_US
dc.creator (作者) 廖振軒zh_TW
dc.creator (作者) Liao, Chen-Hsuanen_US
dc.date (日期) 2020en_US
dc.date.accessioned 2-Sep-2020 12:44:53 (UTC+8)-
dc.date.available 2-Sep-2020 12:44:53 (UTC+8)-
dc.date.issued (上傳時間) 2-Sep-2020 12:44:53 (UTC+8)-
dc.identifier (Other Identifiers) G0106258003en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/131780-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 經濟學系zh_TW
dc.description (描述) 106258003zh_TW
dc.description.abstract (摘要) 台灣之遺產及贈與稅法曾於2009年進行修法，將原先累進稅率調整為10%比例稅率。本研究利用2004-2014財稅行政資料探討本次稅改對財富累積之響。我們發現遺產及贈與稅稅率之調降將促使年長父母進行財富累積，但年輕父母則不受稅率調整之影響。並且，稅改對年長父母財富累積之效果會依小孩數量呈現異質性。相較於其他小孩個數，稅改對於擁有兩位小孩之父母有較大之財富累積效果。整體來說，本研究認為人們傾向於年老時才開始進行遺產規劃。zh_TW
dc.description.abstract (摘要) This study investigates the effect of the estate tax cut on wealth accumulation during lifetime using Taiwan administrative data from 2004-2014. We find that reducing the estate tax motivates old parents to accumulate more wealth, but younger parents remain neutral to the reform. In addition, the number of children plays a role in the tax impacts on parents. Precisely, two-child households respond most to the lower estate tax. Overall, our finding supports that people tend to plan their bequest when approaching the final stages of life.en_US
dc.description.tableofcontents 1. Introduction 1
2. Related Literature 3
2.1. Estate Taxation 3
2.2. Inheritance Taxation 4
2.3. Wealth Taxation 5
3. Institutional context 6
3.1. Estate Taxation in Taiwan 6
3.2. Tax Rule and Reform 7
3.2.1. Tax Object and Taxpayer 7
3.2.2. Calculating the Estate Tax 8
3.3. Tax Reform 8
4. Empirical Method 9
4.1. Identification Strategy 9
4.2. Parallel Trend Assumption 11
5. Data 12
5.1. Data Source 12
5.2. Sample Description 13
6. Results 16
6.1. Age and wealth accumulation 16
6.1.1. Top 5% wealthiest household 17
6.1.2. Top 1% wealthiest household 17
6.2. Children and wealth accumulation 24
6.2.1. Top 5% wealthiest household 24
6.2.2. Top 1% wealthiest household 24
7. Robustness Check 30
7.1. Persistence of wealth ranking 30
7.1.1. Top 5% wealthiest household 30
7.1.2. Top 1% wealthiest household 31
7.2. Single Parent 31
7.2.1. Top 5% wealthiest household 32
7.2.2. Top 1% wealthiest household 32
8. Conclusion 32
References 33
Appendix A: Supplemental Figure and Table 36		zh_TW
dc.format.extent 1293683 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0106258003en_US
dc.subject (關鍵詞) 遺產及贈與稅zh_TW
dc.subject (關鍵詞) 財富累積zh_TW
dc.subject (關鍵詞) 遺產zh_TW
dc.subject (關鍵詞) Estate Taxen_US
dc.subject (關鍵詞) Wealth Accumulationen_US
dc.subject (關鍵詞) Bequesten_US
dc.title (題名) 遺產及贈與稅對財富累積之影響zh_TW
dc.title (題名) Estate Taxation and Wealth Accumulation: Evidence from Taiwanen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) Alvaredo, F., Chancel, L., Piketty, T., Saez, E., & Zucman, G. (2017). Global inequality dynamics: New findings from wid. world. American Economic Review, 107(5), 404–09.
Boserup, S. H., Kopczuk, W., & Kreiner, C. T. (2016). The role of bequests in shaping wealth inequality: evidence from danish wealth records. American Economic Review, 106(5), 656–61.
Brulhart, M., Gruber, J., Krapf, M., & Schmidheiny, K. (2020). Behavioral responses to wealth taxes: Evidence from switzerland. Working Paper.
Elinder, M., Erixson, O., & Waldenstrom, D. (2018). Inheritance and wealth inequality: Evidence from population registers. Journal of Public Economics, 165, 17–30.
Escobar, S. (2017). Inheritance tax evasion: Spousal bequests and under-reporting of inheritances in sweden. Working Paper.
Glogowsky, U. (2016). Behavioral responses to wealth transfer taxation: Bunching evidence from germany. Working Paper.
Goupille-Lebret, J., & Infante, J. (2018). Behavioral responses to inheritance tax: Evidence from notches in france. Journal of Public Economics, 168, 21–34.
Jakobsen, K., Jakobsen, K., Kleven, H., & Zucman, G. (2020). Wealth taxation and wealth accumulation: Theory and evidence from denmark. The Quarterly Journal of Economics, 135(1), 329–388.
Joulfaian, D. (2006). The behavioral response of wealth accumulation to estate taxation: time series evidence. National Tax Journal, 253–268.
Khomenko, M., & Schurz, S. (2018). Behavioral responses and design of bequest taxation. Working Paper.
Kopczuk, W. (2007). Bequest and tax planning: Evidence from estate tax returns. The Quarterly Journal of Economics, 122(4), 1801–1854.
Kopczuk, W., & Slemrod, J. (2003). Dying to save taxes: Evidence from estatetax returns on the death elasticity. Review of Economics and Statistics, 85(2), 256–265.
Lien, H.-M., Tseng, C.-H., Yang, T.-T., Han, H.-W., & Lo, K.-T. (2020). Wealth distribution in taiwan 2004–2014: Evidence from the individual wealth register data. Taiwan Economic Review, Forthcoming.
Montserrat, M. M. (2019). What happens when dying gets cheaper? behavioural responses to inheritance taxation. Working Paper.
Seim, D. (2017). Behavioral responses to wealth taxes: Evidence from sweden.American Economic Journal: Economic Policy, 9(4), 395–421.
Slemrod, J., & Kopczuk, W. (2000). The impact of the estate tax on the wealth accumulation and avoidance behavior of donors. Working Paper.
Wolff, E. N. (2002). Bequests, saving, and wealth inequality-inheritances and wealth inequality, 1989-1998. American Economic Review, 92(2), 260–264.
Zucman, G. (2019). Global wealth inequality. Annual Review of Economics, 11, 109–138.		zh_TW
dc.identifier.doi (DOI) 10.6814/NCCU202001404en_US