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研究生:王育鵬
研究生(外文):Yu-peng Wang
論文名稱:策略性遺產動機與最適遺產稅率
論文名稱(外文):Strategic Bequest Motives and Optimal Inheritance Taxation
指導教授:張鐸瀚張鐸瀚引用關係
指導教授(外文):To-han Chang
學位類別:碩士
校院名稱:南華大學
系所名稱:經濟學研究所
學門:社會及行為科學學門
學類:經濟學類
論文種類:學術論文
論文出版年:2007
畢業學年度:95
語文別:中文
論文頁數:33
中文關鍵詞:遺產稅率遺產策略性遺產動機
外文關鍵詞:BequestStrategic bequest motiveInheritance taxation
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  遺產可能導致社會的財富分配不公並且對於繼承人以及被繼承人可藉由遺產制度來增加自身的效用,所以遺產制度在公共政策議題的探討是重要的,其中政府可以利用遺產稅的課徵來減緩由遺產的移轉所造成的貧富不均的狀況。本文主要目的是藉由一個簡單的模型設定來探討父母與子女由於遺產彼此間如何的影響。我們在一個子女間具異質的工資率下且父母可藉由提供遺產來交換取子女照顧的模型下來探討,並且考慮政府課徵遺產稅並將所有總稅入對於年輕世代進行財產重分配。本文在一個階段賽局做討論,父母希望子女犧牲時間來提供照顧且兩個子女由提供照顧已獲取財富的移轉。
 
  本文主要發現父母的財富與小孩提供的照顧彼此間是正向關係,並且較高的遺產稅率會減少子女會導致小孩的照顧減少。本文顯示每個子女對於照顧父母的機會成本將會是相同的,且當子女的收入較高時對於照顧的供給將會較低。因為父母與子女們將照顧均視為一般財,較有錢的父母可以以較貧窮的父母獲得更多子女們提供的照顧。由於政府將遺產稅收入對年輕人進行家庭財富的移轉,所以當其他家的子女工資率上升時,自己家的子女將會提高照顧量。
 
  Bequests are important from the viewpoint of public policy, because the unevenness of inheritance may increase the inequality of society’s distribution of wealth, and the option of leaving an estate may increase utility among benefactors and among beneficiaries. The inheritance tax can serve the purpose of minimizing the gap that is increasing widened due to inheritance, between the rich and poor family. The purpose of this paper is to show within a simple setting how the bequest may be affected by the parent-children interaction. We investigate a model with heterogeneous wage rate of children where parents offer bequests to their children in exchange for attention, and consider the government levies inheritance tax and redistributes revenue lump-sum among the young generation. This paper consider a stage-game is played between the parent, who wants the child’s time consuming services, and the two children who receive a transfer of money in exchange of his service.
 
  The main positive finding of the paper is that a positive relationship between parent wealth and the attention provided by the children, but the child’s supply of attention is lowered when the child’s income is higher. This paper also shows that the opportunity cost of attention from each child is equal, and when a higher inheritance tax rate reduces the attention provided by each child. Because attention is seen a normal good to parent and children, a richer parent can get more service than poorer parent. Because the government redistributes revenue lump-sum among the young generation, the child will increase attention when the wage rate of the child at other family is rising.
 
1. 序論................................................1
 1.1 研究背景..........................................1
 1.2 研究動機與目的....................................2
 1.3 本文架構..........................................4
 
2. 文獻回顧............................................5
 2.1 意外性遺產動機....................................5
 2.2 利他性遺產動機....................................6
 2.3 家庭性遺產動機....................................7
 2.4 策略性遺產動機....................................8
 
3. 模型分析...........................................11
 3.1 模型假設.........................................11
 3.2 基本模形分析.....................................13
 3.3 模型延伸.........................................19
 
4. 結論...............................................28
 
參考文獻..............................................32
1. 中文部份
 
謝佳宏,2004,我國遺產及贈與稅法變革之政經研究,成功大學政治經濟研究所碩士論文。
 
 
2. 英文部分
 
Abel, A.B. (1985), “Precautionary Saving and Accidental Bequests,” American Economic Review, Vol. 75, pp. 777-791.
 
Andreoni, J. (1990),”Impure Altruism and Donations to Public Goods: A Theory of Warm-Glow Giving?,” Economic Journal, Vol.100, pp. 467-77.
 
Barro, R. (1974),”Are Government bonds Net Wealth?,” Journal of Political Economy, Vol. 82, pp. 1095-117.
 
Becker, G.S. (1974), ”A Theory of Social Interactions,” Journal of political Economy, Vol.82, pp. 1063-93.
 
Becker, G.S. (1991), “A Treatise on The Family” (Harvard University Press, Cambridge).
 
Bernheim, B.D., A. Shleifer and L.H. Summers (1985), “The Strategic Bequest Motive,” Journal of Political Economy, Vol. 93, pp. 1045-76.
 
Bernheim, B.D. and O. Stark (1988), “Altruism within the Family Reconsidered: Do nice guys finish last,” American Economic Review, Vol.78, pp.1034-45.
 
Charles, K. K. and E. Hurst (2003), “The Correlation of Wealth across Generations,” Journal of Political Economy, Vol. 111, pp. 1155-82.
 
Cremer, H. and P. Pestieau (1991), “Bequest, Filial Attention and Fertility,” Economica, Vol. 58, pp. 359-75.
 
Cremer, H. and P. Pestieau (2001), “Direct Versus Indirect Taxation: The Design of Tax Structure Revisited,” International Economic Review, Vol.42, pp.781-99.
 
Cremer, H. and P. Pestieau (2003), “Wealth Transfer Taxation: A Survey,” CESifo Working Paper Series, 1064.
 
Cox, D. (1987), “Motive for Private Income Transfers,” Journal of Political Economy, Vol.95, pp. 508-46.
 
Davies, J.B. (1981),“Uncertain Lifetime, Consumption and Dissaving in Retirement,” Journal of Political Economy, Vol. 89, pp.561-77.
 
Davies, J.B. and A. F. Shorrocks (2000), “The Distribution of Wealth,” In A. B. Atkinson and F. Bourguignon, eds., Handbook of Income Distribution, pp. 605-75.
 
Glomm, G. and R. Ravikunar (1992), “Public Versus Private Investment in Human Capital: Endogenous Growth and Income Inequality,” Journal of Political Economy, Vol. 100, pp. 818-34.
 
Hurd, M.D (1987),“Saving of Elderly and Desired Bequests,” American Economic Review, Vol.77, pp.298-312.
 
Kleiber, C. M. Sexauer, and K Waelde, (2006),“Bequests, Taxation and the Distribution of Wealth in a General Equilibrium Model,” CESifo Working Paper, No.1723.
 
Kotlikoff, L.J. and Spivak, A. (1981),”The Family as an Incomplete Annuities Market,” Journal of Political Economy, Vol. 89, pp. 372-91.
 
Kotlikoff, L.J (1988),”Intergenerational Transfer and Saving” Journal of Economic Perspectives, pp. 41-58.
 
Pestieau, P. and Possen, U.M.(1979),”A Model of Wealth Distribution,” Econometrica Vol.47, pp. 767-72.
 
Pollak, R.A. (1985) ,”A Transaction cost Approach to Families and Households,” Journal of Economic Literature, Vol. 23, pp. 581-608.
 
Victorio, A.G. and R.J. Arnott (1993),” Wealth, Bequests and Attention,” Economics Letters, Vol.42, pp. 149-54.
 
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