台灣遺產稅短漏報的實證分析

Noncompliance with the Estate Tax in Taiwan

10.6277/ter.2012.403.4

胡世唐(Shih-Tang Hwu)；吳世英(Shih-Ying Wu)

遺產稅 ； 短漏報 ； 稅務稽核 ； the estate tax ； tax noncompliance ； tax audit

經濟論文叢刊

40卷3期（2012 / 09 / 01）

389 - 420

繁體中文

逃漏稅不僅影響政府財政的健全，同時也造成稅負上的不公，但受限於資料的缺乏，以及理論架構的不足，遺產稅的逃漏稅行為相對受到較少的探討。本研究估計國內遺產的漏報行為，利用民國82－87年和民國92－94年國稅局遺產申報的稽核資料，估計稅率、稽核程度和遺產總額對於漏報行為的影響。本研究發現，納稅人漏報的遺產會隨邊際稅率和遺產總額提高而增加，但面對較嚴密的稽核或較高的稽核機率，則會降低漏報的遺產。此一結果與相關文獻的結論一致，認為較高的稅率提高遺產漏報成功的邊際報酬，因此導致較多的漏報行為，而稅務機關投入的人力物力，則能有效抑制逃漏稅行為。惟本研究所依據的稅務機關稽核後的遺產申報資料，僅能呈現實際短漏報的一部份。

Tax noncompliance affects not only government revenue but also the fairness of the tax system. However, empirical studies on noncompliance with the estate tax are rare. This study utilizes the audited estate tax returns for 1993-1998 and 2003-2005 from Taiwan's National Tax Administration to analyze the determinants and magnitude of the underreporting of estates. We find that the underreporting of estates increases with marginal tax rates and the amount of the estate, but declines with tax auditing. The results are consistent with most of previous theoretical and empirical studies on non-compliance with the income tax and the estate tax. Previous studies generally find that a tax increase raises taxpayers' incentive to underreport estates owing to a higher marginal reward of successful evasion. In contrast, a higher tax audit probability can effectively deter taxpayers' underreporting behavior. One limitation of this study is that the data from audited tax returns may reveal only a part of actual noncompliance.

1. 經濟日報 (2009), “遺贈稅降至10%”,《經濟日報》, 2009年1月13日, A1版｡ (Economic Daily News (2009),“Estate and gift tax down to 10%”, January 13, A1.)
2. Pommerehne, W. and Frey, B. (1992), “The effects of tax administration on tax morale”, mimeo, University of Saarbrucken.
3. Allingham, M.,Sandmo, A.(1972).Income tax evasion: A theoretical analysis.Journal of Public Economics,1,323-338.
4. Altonji, J.,Hayashi, F.,Kotlikoff, L.(1997).Parental altruism and inter vivos transfers: Theory and evidence.Journal of Political Economy,105(6),1121-1166.
5. Andreoni, J.,Erard, B.,Feinstein, J.(1998).Tax compliance.Journal of Economic Literature,36(2),818-860.
6. Astrachan, J.,Tuterow, R.(1996).The effect of estate taxes on family business: Survey results.Family Business Review,9(3),303-314.
7. Auerbach, A. J.(ed.),Feldstein, M.(ed.)(2002).Handbook of Public Economics.Amsterdam:Elsevier.
8. Cebula, R.,Feige, E.(2011).MPRA paperMPRA paper,Germany:University Library of Munich.
9. Clotfelter, C.(1983).Tax evasion and tax rates: An analysis of individual returns.Review of Economics and Statistics,65(3),363-373.
10. Dubin, J.,Wilde, L.(1988).An empirical analysis of federal income tax auditing and compliance.National Tax Journal,41,61-74.
11. Feinstein, J.(1991).An econometric analysis of income tax evasion and its detection.Rand Journal of Economics,22(1),14-35.
12. Feldman, N.,Slemrod, J.(2007).Estimating tax noncompliance with evidence from unaudited tax returns.Economic Journal,117,327-352.
13. Gale, W. G.(ed.),Hines, J. R., Jr.(ed.),Slemrod, J.(ed.)(2001).Rethinking Estate and Gift Taxation.Washington, D. C.:Brookings Institution Press.
14. Joulfaian, D.(2006).The behavior response of wealth accumulation to estate taxation: Time series evidence.National Tax Journal,59(2),253-268.
15. Joulfaian, D.(2005).Choosing between gifts and bequests: How taxes affect the timing of wealth transfers.Journal of Public Economics,89(11-12),2069-2091.
16. Kaplow, L.(2000).NBER working paperNBER working paper,未出版
17. Kleven, H.,Knudsen, M.,Kreiner, C.,Pedersen, S.,Saez, E.(2011).Unwilling or unable to cheat? Evidence from a randomized tax audit experiment in Denmark.Econometrica,79(3),651-692.
18. Kopczuk, W.(2007).Bequest and tax planning: Evidence from estate tax returns.Quarterly Journal of Economics,122(4),1801-1854.
19. Kopczuk, W.(2010).NBER working paperNBER working paper,未出版
20. Kopczuk, W.,Slemrod, J.(2003).Dying to save taxes: Evidence from estate tax returns on the death elasticity.Review of Economics and Statistics,85(2),256-265.
21. Martinez-Vazquez, J.,Rider, M.(2005).Multiple modes of tax evasion: Theory and evidence.National Tax Journal,58(1),51-76.
22. McCaffery, E.(1999).Grave robbers: The moral case against the death tax.Policy Analysis,353,1-20.
23. Piketty, T.,Saez, E.(2003).Income inequality in the United States, 1913-1998.Quarterly Journal of Economics,118(1),1-39.
24. Pommerehne, W.,Weck-Hannemann, H.(1996).Tax rates, tax administration and income tax evasion in Switzerland.Public Choice,88,161-170.
25. Seguino, S.,Floro, M.(2003).Does gender have any effect on aggregate saving? An empirical analysis.International Review of Applied Economics,17(2),147-166.
26. Slemrod, J.(1985).An empirical test for tax evasion.Review of Economics and Statistics,67(2),232-238.
27. Slemrod, J. B.(ed.)(1997).Does Atlas Shrug? The Economic Consequences of Taxing the Rich.Cambridge, M.A.:Harvard University Press.
28. Slemrod, J.,Blumenthal, M.,Christian, C.(2001).Taxpayers response to an increased probability of audit: Evidence from a controlled experiment in minnesota.Journal of Public Economics,79(3),455-483.
29. Wolff, E.(1996).Commentary on Douglas Holtz-Eakin, "The uneasy case for abolishing the estate tax".NYU Tax Law Review,51(3),517-521.
30. Yitzhaki, S.(1987).On the excess burden of tax evasion.Public Finance Quarterly,15(2),123-137.
31. Yitzhaki, S.(1974).A note on 'income tax evasion: A theoretical analysis'.Journal of Public Economics,3(2),201-202.
32. 江莉莉(2005)。國科會專題研究成果報告國科會專題研究成果報告,國科會。

1. 黃勢璋、陳國樑、李家銘(2018)。稅制與遺贈決策之實證分析。臺灣經濟預測與政策，49(1)，97-146。