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題名 臺灣代際財富流動：財富世襲之探討
Intergenerational Wealth Mobility in Taiwan: A Study on Wealth Hereditary
作者 陳敬達
Chen, Jing-Da
貢獻者 陳國樑<br>羅時萬
Chen, Guo-Liang<br>Luo, Shi-Wan
陳敬達
Chen, Jing-Da
關鍵詞 財富分配不均
代際財富流動性
遺產稅
Wealth inequality
Intergenerational Wealth mobility
Estate tax
日期 2021
上傳時間 2-Sep-2022 15:28:44 (UTC+8)
摘要 本研究使用財政部財政資訊中心2001年至2018年的遺產稅申報核定相關資料，並以馬可夫轉移矩陣 (Markov Transition Matrix) 及代際財富流動彈性(Intergenerational Elasiticity; IGE) 方法分析此18年內之臺灣跨代財富流動狀況；主要發現、結論與建議有下列幾點：
一、Shorrocks Measure、Bartholomew Measure、Second Largest Eigenvalue及Mean First Passage Time四種馬可夫轉移矩陣的指標值分別約為：0.85、0.29、0.62及0.85；顯示臺灣之代際財富流動性相較於國外情形為平均。另外在 矩陣或 矩陣中皆發現，最底層階級與最頂層階級之財富流動僵固情形最為明顯。
二、以Pooled OLS regressions計算財富五分位之代際流動的IGE ，結果依序約為：0.03、0.28、0.38、0.55及0.76；由於IGE隨財富增加數值越大，表示在臺灣財富越頂層階級財富流動性越低的現象；此與Rank-rank regressions與Poisson pseudo maximum likelihood方法所計算之IGE結果一致。
三、Pooled OLS regressions、Rank-rank regressions及Poisson pseudo maximum likelihood計算整體代際財富流動彈性 (IGE)，分別為：0.18、0.40及0.42；顯示臺灣之代際財富流動性雖然低於瑞典，但高於美國、英國及法國。
四、進一步考量設籍地與死亡時是否遺有配偶對代際財富流動性之影響，結果發現一代或次代之戶籍設於城市（六都）者，其代際財富流動性與次代之財富水準統計顯著較高；在配偶狀態分析中顯示，一代於死亡時遺有配偶者，其代際財富流動性與次代之財富水準統計顯著較低，但次代於死亡時遺有配偶者，則其代際財富流動性與次代之財富水準統計顯著較高。
整體而言，本研究的結果顯示臺灣之財富不均度高於所得不均度，而財富代際流動狀況也呈現越高財富者愈具僵固性的現象。在政策規範面的意涵上，政府應重視現行租稅制度中相關量能課稅的功能，提出更為積極的重分配政策，同時也應檢視社會制度、法則的公平性，進而有效影響台灣社會財富分配，以提高代際流動性、減少階層間的對立，改善整體社會的公平性。
This study implemented the administrative records of the Estate Tax Case in Taiwan provided by the Financial Information Agency (FIA), Ministry of Finance of Taiwan. The transition Matrix of the Markov chain and the regression model were applied to estimate the intergenerational wealth mobility between 2001 and 2018. Findings and suggestions are summarized as follows.
First, the calculation results of the Shorrocks Measure, Bartholomew Measure, Second Largest Eigenvalue, and Mean First Passage Time are 0.85、0.29、0.62 and 0.85, respectively, indicating that the equality of the intergenerational wealth mobility in Taiwan is relatively higher compared to the that of different countries. In addition, the transition matrices reveal low wealth mobility in the richest class and the poorest class.
Second, Pooled OLS regressions are applied to measure the intergenerational wealth elasticity in quantiles (IGE), and the results are 0.03、0.28、0.38、0.55 and 0.76, respectively. Since the value of IGE increases as wealth increases, it shows that the intergenerational wealth mobility in Taiwan is more persistent in the higher class. The results of IGE in this study correspond to the results found by applying the Rank-rank regressions and Poisson pseudo maximum likelihood.
Third, Pooled OLS regressions, Rank-rank regressions, and Poisson pseudo maximum likelihood are applied to calculate the intergenerational wealth elasticity in Taiwan, and the results are 0.18、0.40 and 0.42, respectively, showing that the IGE value of Taiwan is lower than Sweden but higher than American, England and France.
Fourth, when considering the effect an individual’s household registration and demographic heterogeneity might have on intergenerational wealth mobility, we find that if the first or second generation who lives in the urban area (six municipalities in Taiwan), the statistical significance of intergenerational wealth mobility and second-generation wealth tend to be higher. Also, if either one of the first generations is still living after the death of the other, the statistical significance of both intergenerational wealth mobility and second generation wealth would be lower. On the contrary, if either one of the second generations is still living after the death of the other, the statistical significance of the intergenerational wealth mobility and second generation wealth would be higher.
Generally, the wealth inequality in Taiwan is higher than income inequality, and the intergenerational wealth mobility shows a higher persistence in the wealthy class. It is suggested that the government should place greater emphasis on the Ability to Pay Principal in the tax system and redistributive policies with high efficiency should be introduced. The social system and laws relevant to tax should also be reexamined so as to increase intergenerational wealth mobility and enhance the fairness of wealth distribution in Taiwan.
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描述 碩士
國立政治大學
財政學系
108255011
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0108255011
資料類型 thesis
dc.contributor.advisor 陳國樑<br>羅時萬zh_TW
dc.contributor.advisor Chen, Guo-Liang<br>Luo, Shi-Wanen_US
dc.contributor.author (Authors) 陳敬達zh_TW
dc.contributor.author (Authors) Chen, Jing-Daen_US
dc.creator (作者) 陳敬達zh_TW
dc.creator (作者) Chen, Jing-Daen_US
dc.date (日期) 2021en_US
dc.date.accessioned 2-Sep-2022 15:28:44 (UTC+8)-
dc.date.available 2-Sep-2022 15:28:44 (UTC+8)-
dc.date.issued (上傳時間) 2-Sep-2022 15:28:44 (UTC+8)-
dc.identifier (Other Identifiers) G0108255011en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/141752-
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) 108255011zh_TW
dc.description.abstract (摘要) 本研究使用財政部財政資訊中心2001年至2018年的遺產稅申報核定相關資料，並以馬可夫轉移矩陣 (Markov Transition Matrix) 及代際財富流動彈性(Intergenerational Elasiticity; IGE) 方法分析此18年內之臺灣跨代財富流動狀況；主要發現、結論與建議有下列幾點：
一、Shorrocks Measure、Bartholomew Measure、Second Largest Eigenvalue及Mean First Passage Time四種馬可夫轉移矩陣的指標值分別約為：0.85、0.29、0.62及0.85；顯示臺灣之代際財富流動性相較於國外情形為平均。另外在 矩陣或 矩陣中皆發現，最底層階級與最頂層階級之財富流動僵固情形最為明顯。
二、以Pooled OLS regressions計算財富五分位之代際流動的IGE ，結果依序約為：0.03、0.28、0.38、0.55及0.76；由於IGE隨財富增加數值越大，表示在臺灣財富越頂層階級財富流動性越低的現象；此與Rank-rank regressions與Poisson pseudo maximum likelihood方法所計算之IGE結果一致。
三、Pooled OLS regressions、Rank-rank regressions及Poisson pseudo maximum likelihood計算整體代際財富流動彈性 (IGE)，分別為：0.18、0.40及0.42；顯示臺灣之代際財富流動性雖然低於瑞典，但高於美國、英國及法國。
四、進一步考量設籍地與死亡時是否遺有配偶對代際財富流動性之影響，結果發現一代或次代之戶籍設於城市（六都）者，其代際財富流動性與次代之財富水準統計顯著較高；在配偶狀態分析中顯示，一代於死亡時遺有配偶者，其代際財富流動性與次代之財富水準統計顯著較低，但次代於死亡時遺有配偶者，則其代際財富流動性與次代之財富水準統計顯著較高。
整體而言，本研究的結果顯示臺灣之財富不均度高於所得不均度，而財富代際流動狀況也呈現越高財富者愈具僵固性的現象。在政策規範面的意涵上，政府應重視現行租稅制度中相關量能課稅的功能，提出更為積極的重分配政策，同時也應檢視社會制度、法則的公平性，進而有效影響台灣社會財富分配，以提高代際流動性、減少階層間的對立，改善整體社會的公平性。		zh_TW
dc.description.abstract (摘要) This study implemented the administrative records of the Estate Tax Case in Taiwan provided by the Financial Information Agency (FIA), Ministry of Finance of Taiwan. The transition Matrix of the Markov chain and the regression model were applied to estimate the intergenerational wealth mobility between 2001 and 2018. Findings and suggestions are summarized as follows.
First, the calculation results of the Shorrocks Measure, Bartholomew Measure, Second Largest Eigenvalue, and Mean First Passage Time are 0.85、0.29、0.62 and 0.85, respectively, indicating that the equality of the intergenerational wealth mobility in Taiwan is relatively higher compared to the that of different countries. In addition, the transition matrices reveal low wealth mobility in the richest class and the poorest class.
Second, Pooled OLS regressions are applied to measure the intergenerational wealth elasticity in quantiles (IGE), and the results are 0.03、0.28、0.38、0.55 and 0.76, respectively. Since the value of IGE increases as wealth increases, it shows that the intergenerational wealth mobility in Taiwan is more persistent in the higher class. The results of IGE in this study correspond to the results found by applying the Rank-rank regressions and Poisson pseudo maximum likelihood.
Third, Pooled OLS regressions, Rank-rank regressions, and Poisson pseudo maximum likelihood are applied to calculate the intergenerational wealth elasticity in Taiwan, and the results are 0.18、0.40 and 0.42, respectively, showing that the IGE value of Taiwan is lower than Sweden but higher than American, England and France.
Fourth, when considering the effect an individual’s household registration and demographic heterogeneity might have on intergenerational wealth mobility, we find that if the first or second generation who lives in the urban area (six municipalities in Taiwan), the statistical significance of intergenerational wealth mobility and second-generation wealth tend to be higher. Also, if either one of the first generations is still living after the death of the other, the statistical significance of both intergenerational wealth mobility and second generation wealth would be lower. On the contrary, if either one of the second generations is still living after the death of the other, the statistical significance of the intergenerational wealth mobility and second generation wealth would be higher.
Generally, the wealth inequality in Taiwan is higher than income inequality, and the intergenerational wealth mobility shows a higher persistence in the wealthy class. It is suggested that the government should place greater emphasis on the Ability to Pay Principal in the tax system and redistributive policies with high efficiency should be introduced. The social system and laws relevant to tax should also be reexamined so as to increase intergenerational wealth mobility and enhance the fairness of wealth distribution in Taiwan.		en_US
dc.description.tableofcontents 第壹章 緒論 1
第一節 研究背景與動機 1
第二節 研究發現與章節安排 6
第貳章 文獻回顧 9
第一節 流動性的意義與分析 10
第二節 實證文獻說明 13
第三節 本章小結 18
第叁章 臺灣財富分配與流動性概況 21
第一節 資料來源 22
第二節 臺灣財富分配概況 25
第三節 臺灣財富流動性概況 31
第肆章 實證方法與模型 41
第一節 方法論 42
第二節 實證模型 50
第伍章 實證結果 54
第一節 敘述統計 55
第二節 財富流動性結果 60
第三節 異質樣本分析 68
第陸章 結論與建議 74
第一節 結論與發現 75
第二節 建議 77
參考文獻 79		zh_TW
dc.format.extent 1732915 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0108255011en_US
dc.subject (關鍵詞) 財富分配不均zh_TW
dc.subject (關鍵詞) 代際財富流動性zh_TW
dc.subject (關鍵詞) 遺產稅zh_TW
dc.subject (關鍵詞) Wealth inequalityen_US
dc.subject (關鍵詞) Intergenerational Wealth mobilityen_US
dc.subject (關鍵詞) Estate taxen_US
dc.title (題名) 臺灣代際財富流動：財富世襲之探討zh_TW
dc.title (題名) Intergenerational Wealth Mobility in Taiwan: A Study on Wealth Hereditaryen_US
dc.type (資料類型) thesisen_US
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dc.identifier.doi (DOI) 10.6814/NCCU202201235en_US