A Study of the Effect of the Estate and Gift Tax on the Tax Burden
Date Issued
2015
Date
2015
Author(s)
Chen, Ching-Chien
Abstract
This thesis is aim to understand the effect on the tax burden after the Estate and Gift Tax reduction in 2009 in Taiwan. We used the data from Estate and Gift tax declared and approved tonce. The empirical anal study the effect of reduction in the tax rate and an increase in the tax exemption allowa ysis used estate and gift tax declaration and assessment data from different cities of Taiwan, from the period of 2004 to 2013. We use the Panel Data Model to analyze the new estate and gift tax’s impact on the tax burden rate. We used the Hausman test to determine the most suitable model to use. And discuss the tax burden rate with respect to estate and gift tax, estate tax, gift tax. The empirical results are as below: (1) The estate and the gift tax rate changed to 10% in 2009 have significant negative effect on the estate and the gift tax burden rate. This may cause the widening in the gap between the rich and the poor. (2) The tax burden rate of the gift tax has significantly increased after 2009. The increasing trend may due to the possible tax avoidance or tax savings through the gifting.
Subjects
Estate and gift tax
Cross-sectional time series analysis
OLS Regression model
Fixed effects model
Random effects model
Type
thesis
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