Bequest Taxes and Accumulation of Household Wealth: U.S. - Japan Comparison
Bequest Taxes and Accumulation of Household Wealth: U.S. - Japan Comparison
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遗赠税和家庭财富积累：美国与日本的比较
DOI：
10.3386/w3692
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发表时间：
1991
期刊：
影响因子：
--
通讯作者：
Takatoshi Ito
中科院分区：
文献类型：
--
作者：
Thomas A. Barthold;Takatoshi Ito
本文的目的有两个方面。首先，我们描述和比较美国和日本的赠与和遗赠（遗产）税制。其次，我们使用税收数据来估计代际转移的规模。代际转移的规模有助于确定有多少未偿财富是通过代际转移获得的，这是目前有争议的一个问题。在日本和美国，很大一部分财富，特别是日本的土地，是从一代传给下一代的。
The objective of this paper is two-fold. First, we describe and compare the gift and bequest (estate) tax systems in the United States and Japan. Second, we use tax data to estimate the magnitude of intergenerational transfers. The magnitude of intergenerational transfers provides aid in determining how much outstanding wealth is obtained through intergenerational transfers, an issue of current controversy. In both Japan and the United States, a substantial portion of wealth, and especially of land in Japan, is bequeathed from one generation to the next.