The tax burden of the estate tax

早在2009年稅制修正以前，學者們就已對遺產及贈與稅稅制修正的議題爭論不斷，而修法以來，許多專家學者更是認為我國之遺產及贈與稅稅制有再檢討之必要。然而，究竟目前遺產及贈與稅的實際租稅負擔情形為何，卻是檢討聲浪中不曾被提及的問題。針對此項疑問本研究以五種衡量所得（財富）不均度的指標，用以衡量2001–2014年我國遺產稅租稅負擔實際情形。指標一為 Gini (1912) 均互差的概念之吉尼係數，指標二為Theil (1967) 之泰爾指標，指標三為變異係數，指標四之對數變異數，以及指標五採 Oshima (1970) 之大島指標，個別進行遺產稅累進度之衡量及分析。 本研究以五項指標衡量各年度遺產稅累進效果判斷：採單一比例稅制課徵之遺產稅累進效果也許不如累進稅制下之遺產稅累進效果來的明顯，但因免稅額及各項扣除額之額度皆提高，而致使即便我國遺產稅制改採新制課徵遺產稅，遺產稅仍具有其租稅累進性。除此之外，2010–2014年核定遺產稅額以及繳納遺產稅人數逐年攀升，其顯示無論我國民眾基於何種原因，我國以降稅的方式確實令民眾之核定遺產淨額提升，然而繳納遺產稅之資金來源是否因海外資金回流之緣故，實須更進一步之研究分析及探討。Scholars in Taiwan had debated for optimistic system of the estate tax since the amendment of Taiwan’s Estate Tax Act in 2009. Even after the amendment, a lot of experts have called on government that the modification of the act is necessary. In order to clarify this issue, the author focused on using five index of (wealth) inequality to manipulate the real situation of the estate tax levy in Taiwan from 2010 to 2014. The Author used these five index including Gini coefficient, Theil index, coefficient of variation, log variance, and Oshima index to analyze the levy of progressivity of the estate tax. In this thesis, we know that in theory that the progressive effect of the flat tax is less than progressive tax. But including the effect of tax-deduction, the estate tax rules is still have progressivity even after the amendment in 2009. Furthermore, the amount of levied tax and taxpayers of estate and gift tax in Taiwan had increased from 2010 to 2014. It proved that the tax-deduction increase the amount of tax payment by numerous reasons