生前赠与税对财富不平等和经济增长的影响

IF 0.9 4区经济学 Q3 ECONOMICS

Scottish Journal of Political Economy Pub Date : 2024-08-22 DOI:10.1111/sjpe.12401

Ryota Nakano

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引用次数: 0

摘要

本研究探讨了生前赠与税对财富不平等和经济增长的影响。我们建立了一个简单的生前赠与模型，在世代重叠的情况下，生前赠与由利他主义和赠与税产生。分析表明，提高赠与税税率可减少不平等，而正税率可使经济增长率最大化。从政策角度看，提高赠与税率在一定程度上减少了不平等，促进了人力资本积累，从而促进了经济增长，而不是免征赠与税。

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The effect of inter vivos gift taxation on wealth inequality and economic growth

This study examines the effect of inter vivos gift taxation on wealth inequality and economic growth. We develop a simple model with inter vivos gifts, which are generated by altruism and gift taxation in an overlapping generation setting. The analysis shows that an increase in the gift tax rate reduces inequality, and a positive tax rate maximizes the economic growth rate. From a policy perspective, rather than exempting gifts from taxation, raising the gift tax rate to some extent reduces inequality and promotes human capital accumulation and, therefore, economic growth.

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来源期刊

Scottish Journal of Political Economy Multiple-

CiteScore

1.80

自引率

0.00%

发文量

期刊介绍： The Scottish Journal of Political Economy is a generalist journal with an explicitly international reach in both readership and authorship. It is dedicated to publishing the highest quality research in any field of economics, without prejudice to the methodology or to the analytical techniques used. The editors encourage submissions in all fields of economics in order to provide practical contributions to the literature, and to further the influence of economics in the world of practical affairs.