统计研究

现有对遗产税的研究,更多关注的是公平与效率的权衡及其收入分配效应,本文以我国稳增长与转结构的双重战略为研究背景,利用扩展的跨期替代模型,从扩大内需实现稳增长的角度,对开征遗产税的消费需求效应与经济增长效应进行了理论论证与实证分析。分析结果表明:开征遗产税可以成为我国实现稳增长的有效手段;遗产税的消费需求效应和经济增长效应均与遗产税税率呈正向变动的关系;我国遗产税税率选择在30%~50%为宜。最后,针对我国当前开征遗产税的基础性条件问题,本文提出了相应的政策建议。

The existing researches on the inheritance tax pay more attention to weigh up fairness and efficiency as well as their income distribution effect. This paper sets in China's steady growth and the dual strategy which has structural change. It uses the extended intertemporal substitution model,from the point of expanding domestic demand to achieve steady growth,to analyze consumer demand effect and economic growth effect of the inheritance tax on the theoretical arguments and empirical analysis. The analysis results show that levying inheritance tax can be a effective means to achieve steady growth in our country; both of consumer demand effect and economic growth effect of the inheritance tax have the same change trend with the tax rate; it is appropriate to set China 's inheritance tax rate of 30 ~ 50%. Finally, it gives corresponding policy recommendations according to the problems of the basic conditions for levying inheritance tax in our country.