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相続課税とその経済効果 Inheritance Taxation and Its Economic Effects 一橋, 信之 ヒトツバシ, ノブユキ Hitotsubashi, Nobuyuki application/pdf Wealth transfer is taxable through two kinds of taxation, income taxation and wealth taxation.　At the same time,wealth transfer is associated with four types of bequest motives, i.e., Life Cycle Bequest Motive, Strategic Bequest Motive, Joy of Giving Bequest Motive and Altruistic Bequest Motive.　I investigate consistent taxation formulae for each of the four bequest motives, and examine the economic effects of these types of different motives.　In effect, Life Cycle Bequest Motive and Joy of Giving Bequest Motive have formulae consistent with economic efficiency, while with the other two motives, formulae are not consistent with economic efficiency, which means we should modify these formulae in terms of economic efficiency.　And consequently, the current inheritance tax system in Japan might be designed and modified as a quite efficient system.　Also I point out that which type of bequest motives dominate in society is the key factor in evaluating the tax system. 広島経済大学経済学会 2011-03-31 jpn departmental bulletin paper VoR https://hue.repo.nii.ac.jp/records/824 AN00212083 0387-1436 広島経済大学経済研究論集 HUE Journal of Economics and Business 33 4 139 160 https://hue.repo.nii.ac.jp/record/824/files/keizai2011330410.pdf application/pdf 631.4 kB 2023-02-28