异质性动态随机一般均衡框架下我国遗产税开征问题研究

项目名称： 异质性动态随机一般均衡框架下我国遗产税开征问题研究

项目编号： No.71473209

项目类型： 面上项目

立项/批准年度： 2015

项目学科： 管理科学

项目作者： 童锦治

作者单位： 厦门大学

项目金额： 60万元

中文摘要： 随着我国贫富差距的日益加大，政府的多种收入调节工具效果不尽如人意，遗产税的开征藉此被多次提上了议事日程，甚至形成了2004年的遗产税草案。但是由于实务界和理论界对我国现阶段是否开征遗产税的巨大争议，遗产税的开征一直悬而未决，我国也因此失去了一个调节财富分配的重要手段。那么，遗产税是否应该开征，利弊如何？现实的困境急需理论研究的指导。我国传统的对遗产税是否开征的研究主要基于定性方法，无法量化其效应及权衡其利弊，难以为决策提供有效的参考。与此同时本项目将根据遗产税调节代际财富传递的特点，在异质性动态随机一般均衡的研究框架下，结合我国遗产动机构成，综合考虑人力资本积累机制和物质财产传递机制，构建多期多部门世代交迭模型，采用模拟实证的研究方法，从收入公平、经济效率和社会福利三个方面，对遗产税的开征效应进行定量分析，对我国是否应当开征遗产税这一命题进行合理论证，并为我国遗产税的开征提供决策参考。

中文关键词： 动态随机一般均衡；遗产税；世代交迭模型；异质性

英文摘要： The income gap in China has been widening. Since the effect of present revenue policies that aim at narrowing the income gap has turned out to be not satifactory, imposing estate tax is put on agenda. The government even proposed the draft of estate tax in 2004.However, as there is a huge controvercy over whether China shound impose estate tax, it is still pending, which means China lost an important tool of redistributing wealth. Should China impose estate tax? What are the merit and demerit? To answer this question we need the help of theoretical research. Those existing literatures on estate tax in China are mainly based on qualitative methods, which are difficult to directly compare the advantages and disadvantages, therefore provide only limited information for decision making. Starting from the feature of estate tax that it adjusts inter-generation wealth tranfer, taking into account the mechanisms of human capital accumulation and material property transfermation, this programe plans to establish a multi-sector OLG model under a heterogeneous framework.The purpose of this program is to quantitatively analyze the effect of imposing estate tax on income equality, economic efficiency and social welfare by running simulation, so as to argue the issue of imposing inheritance resonablely and provide useful suggestions for revelant decision making to the government.

英文关键词： dynamic stochastic general equilibrium;estate tax;overlapping generation model;heterogeneous