相続課税とその経済効果

機関リポジトリ Web Site

書誌事項

タイトル別名
  • Inheritance Taxation and Its Economic Effects
  • ソウゾク カゼイ ト ソノ ケイザイ コウカ

この論文をさがす

抄録

application/pdf

Wealth transfer is taxable through two kinds of taxation, income taxation and wealth taxation.　At the same time,wealth transfer is associated with four types of bequest motives, i.e., Life Cycle Bequest Motive, Strategic Bequest Motive, Joy of Giving Bequest Motive and Altruistic Bequest Motive.　I investigate consistent taxation formulae for each of the four bequest motives, and examine the economic effects of these types of different motives.　In effect, Life Cycle Bequest Motive and Joy of Giving Bequest Motive have formulae consistent with economic efficiency, while with the other two motives, formulae are not consistent with economic efficiency, which means we should modify these formulae in terms of economic efficiency.　And consequently, the current inheritance tax system in Japan might be designed and modified as a quite efficient system.　Also I point out that which type of bequest motives dominate in society is the key factor in evaluating the tax system.

収録刊行物

詳細情報 詳細情報について

問題の指摘

ページトップへ