遺産動機と相続税の公平性

概要

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For designing an inheritance tax system, it is important to examine the relation between wealth formation and bequests. In this paper, we focus on two topics for examining this problem. First, we estimate the ratio of bequeathed wealth in the formation of total wealth by using micro data. Second, we analyze by using multi-logit model how the bequest motives differ among different types of individuals. The former analysis suggests that there is no evidence that single successor system increased the inequality of wealth distribution in Japan. The latter analysis suggests that income and wealth levels are not important determinants for the bequest motives. As a result of the analysis, we conclude that the current Japanese inheritance tax system is suitable for the Japanese consciousness on bequests, and functions properly for reducing the inequality of wealth distribution.
同志社大学の論文