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題名 子代性別差異對不動產贈與傾向之研究
Analysis of Gender Differences in Real Estate Gift-Giving Preferences作者 吳曼亘
Wu, Man-Syuan貢獻者 羅光達<br>韓幸紋
吳曼亘
Wu, Man-Syuan關鍵詞 贈與稅
性別差異
家庭資源配置
Gift Tax
Gender Differences
Family Resource Allocation日期 2023 上傳時間 2-Aug-2023 13:59:32 (UTC+8) 摘要 本文以財政部資訊中心所提供之贈與稅資料檔,以實證分析方法檢驗直系血親尊親屬贈與卑親屬的不動產贈與案中,是否存在著性別差異。文中另外增加了家中排行以及結婚等變數,檢驗是否有其他因素會影響子代的受贈金額。研究結果發現,家庭中的贈與行為確實存在著性別差異,不論土地贈與或房屋贈與,均為男性受贈金額大於女性。家中排行老大者相較於排行非老大者而言,能獲得較多的贈與金額;結婚者相較其他手足而言,能獲得較多的贈與金額。本文另將解釋變數做交乘項,研究結果顯示,女性排行非老大者的受贈金額最少;以及不論性別,結婚均為父母增強贈與動機的理由。
This study uses an empirical analysis method to examine whether there are gender differences in gifting real estate from the lineal ascendants to the lineal descendants. The study also includes additional variables such as birth order and marriage to investigate other factors that may affect the amount of gifts received by descendants.The result of the study finds that there is indeed a gender differences in the gifting in the family. Whether it is land or house, males tend to receive more gifts than females. The first-born children in the family can receive more gifts than the non-first-born children. Married individuals compared with other siblings receive more gifts. Furthermore, this study explores the interaction effects of the variables. The results show that females who are not the first-born children receive the least amount of gifts. And regardless of gender, marriage is the reason for parents to enhance their motivation for gifting.參考文獻 朱敬一、于若蓉等人(2012),《臺灣及其脈絡》,國立臺灣大學出版中心,19-20。林鶴玲、李香潔(1999),「台灣閩,客,外省族群家庭中之性別資源配置」,《人文及社會科學集刊》,11(4),475-528。陳昭如(2009),「在棄權與爭產之間:超越被害者與行動者二元對立的女兒繼承權實踐」,《臺大法學論叢》,38(4),133-228。邱兆乾(2020),《分家對客家女性與原生家庭關係的影響─以美濃為例》,碩士論文,國立中央大學客家語文暨社會科學系客家社會文化碩士班。張朝鈞(2016),《手足效果與族群差異:以TEPS資料實證》,碩士論文,國立台灣大學經濟研究所。張宜君(2017),《兄弟•姊妹不一樣?手足的性別組成對教育成就的影響》,碩士論文,國立台灣大學經濟研究所。李婷潔(2007),《「花木蘭」效應:手足地位對女性學業成就之影響》,碩士論文,東吳大學社會學系研究所。魯慧中(2017),「性別偏好與出生排序效果:重新檢視台灣家戶對子女教育資源之配置」,《經濟論文叢刊》,45(1),579-637。連賢明、曾中信、楊子霆、韓幸紋、羅光達(2021),「台灣財富分配2004- 2014:以個人財產登錄資料推估」,《經濟論文叢刊》,49(1),77-130。簡薇真(2022),《探究台灣個人所得分配情況:家支資料與財資資料之差異》,碩士論文,國立政治大學財政研究所。陳玉沛(2023),《移轉收入與所得分配:調查資料與行政資料之比較分析》,碩士論文,國立政治大學財政研究所。Chen, S. (2020) , “Parental investment after the birth of a sibling: the effect of family size in low-fertility China, ” Demography, 57(6), 2085-2111.Chu, C. C., Tsay, R. S. and Yu, R. R. (2008) , “Intergenerational transmission of sex-specific differential treatments: The allocation of education resources among siblings, ”Social Science Research, 37(2), 386-399.De Haan, M. (2010), “Birth order, family size and educational attainment, ” Economics of Education Review, 29(4), 576-588.Greenhalgh, S. (1985), “Sexual stratification: The other side of "growth with equity" in east Asia,”Population and development review, 265-314.Hsiao, C. (1986), “Analysis of Panel Data,” Econometric Society Monographs, No. 11, Cambridge: Cambridge University Press.Mechoulan, S. and Wolff, F. C. (2015), “Intra-household allocation of family resources and birth order: evidence from France using siblings data,”Journal of Population Economics, 28, 937-964.Parish, W. L. and Willis, R. J. (1993), “Daughters, education, and family budgets Taiwan experiences,” Journal of Human Resources, 863-898.網路資源政府資料開放平臺全國法規資料庫新北市政府地政局,《不動產繼承之性別差異改善方案》報告 描述 碩士
國立政治大學
財政學系
110255023資料來源 http://thesis.lib.nccu.edu.tw/record/#G0110255023 資料類型 thesis dc.contributor.advisor 羅光達<br>韓幸紋 zh_TW dc.contributor.author (Authors) 吳曼亘 zh_TW dc.contributor.author (Authors) Wu, Man-Syuan en_US dc.creator (作者) 吳曼亘 zh_TW dc.creator (作者) Wu, Man-Syuan en_US dc.date (日期) 2023 en_US dc.date.accessioned 2-Aug-2023 13:59:32 (UTC+8) - dc.date.available 2-Aug-2023 13:59:32 (UTC+8) - dc.date.issued (上傳時間) 2-Aug-2023 13:59:32 (UTC+8) - dc.identifier (Other Identifiers) G0110255023 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/146548 - 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) 110255023 zh_TW dc.description.abstract (摘要) 本文以財政部資訊中心所提供之贈與稅資料檔,以實證分析方法檢驗直系血親尊親屬贈與卑親屬的不動產贈與案中,是否存在著性別差異。文中另外增加了家中排行以及結婚等變數,檢驗是否有其他因素會影響子代的受贈金額。研究結果發現,家庭中的贈與行為確實存在著性別差異,不論土地贈與或房屋贈與,均為男性受贈金額大於女性。家中排行老大者相較於排行非老大者而言,能獲得較多的贈與金額;結婚者相較其他手足而言,能獲得較多的贈與金額。本文另將解釋變數做交乘項,研究結果顯示,女性排行非老大者的受贈金額最少;以及不論性別,結婚均為父母增強贈與動機的理由。 zh_TW dc.description.abstract (摘要) This study uses an empirical analysis method to examine whether there are gender differences in gifting real estate from the lineal ascendants to the lineal descendants. The study also includes additional variables such as birth order and marriage to investigate other factors that may affect the amount of gifts received by descendants.The result of the study finds that there is indeed a gender differences in the gifting in the family. Whether it is land or house, males tend to receive more gifts than females. The first-born children in the family can receive more gifts than the non-first-born children. Married individuals compared with other siblings receive more gifts. Furthermore, this study explores the interaction effects of the variables. The results show that females who are not the first-born children receive the least amount of gifts. And regardless of gender, marriage is the reason for parents to enhance their motivation for gifting. en_US dc.description.tableofcontents 目錄 V表次 VI第壹章 前言 p.1第貳章 文獻回顧p.5第參章 研究方法p.11第一節 資料檔建立 p.11第二節 資料合併與樣本篩選 p.15第三節 變數介紹 p.18第四節 模型設定 p.21第肆章 實證結果 p.27第一節 樣本敘述統計 p.27第二節 實證模型結果 p.33第伍章 論與建議 p.43參考文獻 p.45 zh_TW dc.format.extent 2015680 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0110255023 en_US dc.subject (關鍵詞) 贈與稅 zh_TW dc.subject (關鍵詞) 性別差異 zh_TW dc.subject (關鍵詞) 家庭資源配置 zh_TW dc.subject (關鍵詞) Gift Tax en_US dc.subject (關鍵詞) Gender Differences en_US dc.subject (關鍵詞) Family Resource Allocation en_US dc.title (題名) 子代性別差異對不動產贈與傾向之研究 zh_TW dc.title (題名) Analysis of Gender Differences in Real Estate Gift-Giving Preferences en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 朱敬一、于若蓉等人(2012),《臺灣及其脈絡》,國立臺灣大學出版中心,19-20。林鶴玲、李香潔(1999),「台灣閩,客,外省族群家庭中之性別資源配置」,《人文及社會科學集刊》,11(4),475-528。陳昭如(2009),「在棄權與爭產之間:超越被害者與行動者二元對立的女兒繼承權實踐」,《臺大法學論叢》,38(4),133-228。邱兆乾(2020),《分家對客家女性與原生家庭關係的影響─以美濃為例》,碩士論文,國立中央大學客家語文暨社會科學系客家社會文化碩士班。張朝鈞(2016),《手足效果與族群差異:以TEPS資料實證》,碩士論文,國立台灣大學經濟研究所。張宜君(2017),《兄弟•姊妹不一樣?手足的性別組成對教育成就的影響》,碩士論文,國立台灣大學經濟研究所。李婷潔(2007),《「花木蘭」效應:手足地位對女性學業成就之影響》,碩士論文,東吳大學社會學系研究所。魯慧中(2017),「性別偏好與出生排序效果:重新檢視台灣家戶對子女教育資源之配置」,《經濟論文叢刊》,45(1),579-637。連賢明、曾中信、楊子霆、韓幸紋、羅光達(2021),「台灣財富分配2004- 2014:以個人財產登錄資料推估」,《經濟論文叢刊》,49(1),77-130。簡薇真(2022),《探究台灣個人所得分配情況:家支資料與財資資料之差異》,碩士論文,國立政治大學財政研究所。陳玉沛(2023),《移轉收入與所得分配:調查資料與行政資料之比較分析》,碩士論文,國立政治大學財政研究所。Chen, S. (2020) , “Parental investment after the birth of a sibling: the effect of family size in low-fertility China, ” Demography, 57(6), 2085-2111.Chu, C. C., Tsay, R. S. and Yu, R. R. (2008) , “Intergenerational transmission of sex-specific differential treatments: The allocation of education resources among siblings, ”Social Science Research, 37(2), 386-399.De Haan, M. (2010), “Birth order, family size and educational attainment, ” Economics of Education Review, 29(4), 576-588.Greenhalgh, S. (1985), “Sexual stratification: The other side of "growth with equity" in east Asia,”Population and development review, 265-314.Hsiao, C. (1986), “Analysis of Panel Data,” Econometric Society Monographs, No. 11, Cambridge: Cambridge University Press.Mechoulan, S. and Wolff, F. C. (2015), “Intra-household allocation of family resources and birth order: evidence from France using siblings data,”Journal of Population Economics, 28, 937-964.Parish, W. L. and Willis, R. J. (1993), “Daughters, education, and family budgets Taiwan experiences,” Journal of Human Resources, 863-898.網路資源政府資料開放平臺全國法規資料庫新北市政府地政局,《不動產繼承之性別差異改善方案》報告 zh_TW