稅制與遺贈決策之實證分析

AN EMPIRICAL STUDY ON ESTATE AND GIFT DECISIONS

李家銘(Chia-Ming Li)；陳國樑(Joe Chen)；黃勢璋(Shih-Chang Huang)

遺產及贈與稅 ； 稅制改革 ； 生前贈與 ； 死後遺贈 ； Estate and gift tax ； Tax reform ； Inter vivos gift ； Bequest

臺灣經濟預測與政策

49卷1期（2018 / 10 / 01）

97 - 146

繁體中文

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。

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.

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