摘要
本文根据2010年微观个体数据对遗产继承特征进行了估算,在此基础上讨论了遗产继承对财产不平等的影响,以及不同遗产税可能发挥的再分配效果。文章的主要方法是根据微观个体的财产分布、家庭成员结构和死亡率信息,使用蒙特卡洛模拟推算一般性的遗产继承现象。结果发现,遗产继承人所获得的遗产与他们初始财产的比重达到68%,其中子女继承人所获得的遗产与初始财产的比重为22%。不过,由于平均死亡率较低,发生转移的总遗产只占全社会总财产的0.43%。本文还发现,遗产继承不一定能够引起财产不平等的上升,具体影响效果与穷人和富人的死亡率分布、家庭特征、家庭内财产分布等因素有关。最后,本文发现遗产税征收过程的再分配效果比较弱,但如果政府能够将遗产税收入用于改善穷人的生活状况,再分配效果会大大增强。
Based on the wealth distribution of China in 2010, the paper estimates me characteristics of inheritance and its impact on inequality, then checks the redistribution effects of different inheritance taxations. The Monte Carlo simulations are used in this paper, where the wealth distribution, the family structure, and the different human mortality are considered. The paper finds that the bequests account for about 68% of the initial wealth, and the proportion is about 22% for the intergenerational transfers. But when compared with the whole social wealth, the rate is only 0.43%. This article also finds that whether there is equalization effect of heritage transfer depends on the death distribution and household＇ s characteristics. Finally, the redistribution effect of inheritance taxation is not effective if the government only levies taxes but does not transfer the tax revenue to the poor people.
出处
《经济评论》
CSSCI
北大核心
2015年第4期82-95,147,共15页
Economic Review
基金
教育部哲学社科重大项目“提高居民收入在国民收入分配中的比重研究”(项目编号:11JZD015)
中央高校基本科研业务费专项资金“提高居民收入份额的政策研究”(项目编号:2012CXQT11)
国家社科基金青年项目“公平分配视角下的中国遗产税问题研究”(项目编号:11CGL028)资助
关键词
遗产继承
财产不平等
遗产税
Inheritance, Wealth Inequality, Inheritance Taxation
