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- Title
稅制與遺贈決策之實證分析.
- Authors
李家銘; 陳國樑; 黃勢璋
- Abstract
In order to examine how the estate and tax system affects individuals’ de- cisions 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 an- nual gifts. Results from the Probit regression, statistic test and difference-in- difference (DID) analysis suggest that the estate and gift tax reform in 2009 af- fects inter vivos property transfers siginificantly: in cases where decedents’ net wealth is higher than the estate tax exemption, the tax reformincreases individ- uals’ 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.
- Publication
Taiwan Economic Forecast & Policy, 2018, Vol 49, Issue 1, p97
- ISSN
1729-8849
- Publication type
Article