现代遗产税和赠与税理论研究综述（A review of modern heritage tax and gift tax theory）.docVIP

现代遗产税和赠与税理论研究综述（A review of modern heritage tax and gift tax theory） A review of modern heritage tax and gift tax theory Review of modern heritage tax and gift tax theory 2008-12-20 15:15:38 Inheritance tax and gift tax belongs to the transfer of property tax levied. The inheritance tax is levied on the remaining property owner died when the property tax, gift tax is the property owner before the gift tax levied on the property of others. It is generally believed that estate tax is the main tax, gift tax is a supplementary tax, and most countries that levy inheritance tax collect gift tax at the same time. There has been a long dispute over whether inheritance and gifts should be taxed and how they should be taxed. Opponents say the estate tax, known as the death tax, is unfair and immoral. It increases the family bereavement pain, hindered the small businesses in the transfer between generations. Supporters, on the contrary, argue that this tax is the most efficient and fair of all taxes. Such high progression, they say, helps to balance existing wealth. It is clear that the estate tax will produce greater controversy at all levels than the other taxes, including political philosophy, economic theory, political debate and public opinion. Because the role and impact of this tax is not only economic, but more importantly, political, can be seen as a microcosm of government policy in the dilemma between fairness and efficiency. This paper tries to make a summary of the main issues and recent advances in the study of inheritance and gift tax in the west. I. transfer of taxes and equity As a basic requirement of the tax rules, the issue of fairness includes two aspects, that is, vertical justice and horizontal justice. Vertical equity means that people with different property or tax capacity pay different taxes; horizontal equity refers to those with the same property or tax capacity who should pay the same tax. 1. progressive tax rates and vertical justice. For a long