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To Avoid or Not to Avoid Inheritance Taxes? That Is the Question for Parents: Empirical Evidence from Japan
https://agi.repo.nii.ac.jp/records/132
https://agi.repo.nii.ac.jp/records/1323b4a6dc4-6af7-43b4-8bdf-4d73a575d272
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
WP2016-13 (298.5 kB)
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| Item type | ワーキングペーパー/Working Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2016-08-15 | |||||
| タイトル | ||||||
| タイトル | To Avoid or Not to Avoid Inheritance Taxes? That Is the Question for Parents: Empirical Evidence from Japan | |||||
| 言語 | en | |||||
| 言語 | ||||||
| 言語 | eng | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | bequests | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | inheritance tax | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | inter vivos transfers | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Japan | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | precautionary saving | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_8042 | |||||
| 資源タイプ | working paper | |||||
| 著者 |
新見, 陽子
× 新見, 陽子 |
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| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | This paper examines the behavioral response of households to wealth transfer taxation using household survey data from Japan. The data reveal that relatively few households plan to reallocate the newly taxable amount of wealth to their own consumption or inter vivos transfers in response to the recent lowering of the basic deduction of the inheritance tax, largely because of a lack of concern about taxes. This may partly reflect the fact that bequest motives are relatively weak and/or that the majority of saving is for either retirement or precautionary purposes in Japan. However, our estimation results also suggest that parents with an altruistic motive for bequests are more likely to avoid an increase in their children’s tax bill by reallocating the newly taxable amount of wealth to inter vivos transfers. Parents with an exchange motive for bequests are also found to be responsive to changes in tax policy, but their reaction is heterogeneous: some of them reallocate the newly taxable amount of wealth to their own consumption while others reallocate it to inter vivos transfers. | |||||
| 言語 | en | |||||
| 書誌情報 |
AGI Working Paper Series en : AGI Working Paper Series 巻 2016-13, p. 1-37, 発行日 2016-06 |
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| 著者版フラグ | ||||||
| 出版タイプ | NA | |||||
| 出版タイプResource | http://purl.org/coar/version/c_be7fb7dd8ff6fe43 | |||||
| JEL分類コード | ||||||
| 主題Scheme | Other | |||||
| 主題 | JEL classification: D31, D64, H26, H31 | |||||
