我国遗产继承与财产不平等分析

发布时间：2019-07-25 16:17

【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。
[Abstract]:Based on the microcosmic individual data in 2010, this paper estimates the characteristics of inheritance, and on this basis, discusses the influence of inheritance on property inequality and the possible redistribution effect of different inheritance taxes. The main method of this paper is to use Monte Carlo simulation to calculate the general inheritance phenomenon according to the property distribution, family member structure and mortality information of microcosmic individuals. The results show that the proportion of the inheritance to their initial property is 68%, and the proportion of the inheritance to the initial property is 22%. However, due to the low average mortality rate, the total heritage transferred accounted for only 0.43% of the total property of the whole society. It is also found that inheritance may not necessarily lead to the increase of property inequality, and the effect is related to the mortality distribution of the poor and the rich, family characteristics, property distribution within the family and so on. Finally, this paper finds that the redistribution effect of inheritance tax collection process is weak, but if the government can use inheritance tax income to improve the living conditions of the poor, the redistribution effect will be greatly enhanced.
【作者单位】：北京师范大学经济与工商管理学院;
【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
【分类号】：F124.7

【参考文献】