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Permalink : http://doi.org/10.34340/00000035
贈与税の補完税としての役割に関する考察 ―贈与税の課税効果と補完性の経済分析―
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| File / Name | License |
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| 04-02_論文-中村俊紀 |
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04-02_論文-中村俊紀
(6.35MB)
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| JaLC DOI | info:doi/10.34340/00000035 |
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| アイテムタイプ | 紀要論文 / Departmental Bulletin Paper |
| 言語 | 日本語 |
| キーワード |
贈与税, 補完税, 相続税, 資産再分配 |
| 著者 |
中村 俊紀
/ ナカムラ トシキ
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| 抄録 |
In recent years, the rapid increase in wealth inequality is one of the most
important problems as well as income disparity in Japan. The Gift tax is the complementary tax of inheritance tax, and these taxes have function as redistribution of property such as correction with tax payment amount. The previous studies have analyzed the inequality of assets and incomes using the Gini coefficient. However, the analysis on the index with gift tax is not progressing. Therefore, the purpose of this paper is to analyze redistribution effect and to clarify complementary elements with Gift tax on inheritance tax. |
| 雑誌名 | 東京通信大学紀要 |
| 号 | 2 |
| ページ | 17 - 34 |
| 発行年 | 2020-03-31 |
| 出版者 |
東京通信大学
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| ISSN |
2434-6934
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