The effect of inter vivos gift taxation on wealth inequality and economic growth

Nakano, Ryota

doi:https://doi.org/10.1111/sjpe.12401

アクセス数:13件（2025-01-03 08:58 集計）

固定URL: https://hdl.handle.net/11094/98301

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タイトル	The effect of inter vivos gift taxation on wealth inequality and economic growth
著者	ORCID 0000-0003-3285-314X 0000-0003-3285-314X 著者名 Nakano, Ryota
キーワード等	economic growth
	gift taxation
	human capital accumulation
	intergenerational transfer
	wealth inequality
内容	Nakano R. The effect of inter vivos gift taxation on wealth inequality and economic growth. Scottish Journal of Political Economy, (2024); https://doi.org/10.1111/sjpe.12401.
抄録	This study examines the effect of inter vivos gift taxation on wealth inequality and economic growth. We develop a simple model with inter vivos gifts, which are generated by altruism and gift taxation in an overlapping generation setting. The analysis shows that an increase in the gift tax rate reduces inequality, and a positive tax rate maximizes the economic growth rate. From a policy perspective, rather than exempting gifts from taxation, raising the gift tax rate to some extent reduces inequality and promotes human capital accumulation and, therefore, economic growth.
出版者	John Wiley and Sons Inc
収録物名	Scottish Journal of Political Economy
刊行年月	2024-08-21
言語	英語
ハンドルURL	https://hdl.handle.net/11094/98301
PISSN	00369292
eISSN	14679485
関連情報 (isIdenticalTo)	DOI (出版社版) https://doi.org/10.1111/sjpe.12401
アクセス権	open access
権利情報	This article is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
出版タイプ	Version of Record
カテゴリ	学術雑誌論文 Journal Article

資源タイプ	学術雑誌論文
ローカル資源タイプ	学術雑誌論文
DCTERMS.bibliographicCitation	Scottish Journal of Political Economy. 2024
DC.title	The effect of inter vivos gift taxation on wealth inequality and economic growth
DC.creator	Nakano, Ryota
DC.publisher	John Wiley and Sons Inc
DC.language' scheme='DCTERMS.RFC1766	英語
DCTERMS.issued' scheme='DCTERMS.W3CDTF	2024-08-21
DC.identifier	https://doi.org/10.1111/sjpe.12401
DC.subject	economic growth
	gift taxation
	human capital accumulation
	intergenerational transfer
	wealth inequality
DC.description	Nakano R. The effect of inter vivos gift taxation on wealth inequality and economic growth. Scottish Journal of Political Economy, (2024); https://doi.org/10.1111/sjpe.12401.
DCTERMS.abstract	This study examines the effect of inter vivos gift taxation on wealth inequality and economic growth. We develop a simple model with inter vivos gifts, which are generated by altruism and gift taxation in an overlapping generation setting. The analysis shows that an increase in the gift tax rate reduces inequality, and a positive tax rate maximizes the economic growth rate. From a policy perspective, rather than exempting gifts from taxation, raising the gift tax rate to some extent reduces inequality and promotes human capital accumulation and, therefore, economic growth.
DC.rights	This article is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
DC.format	98301
citation_title	The effect of inter vivos gift taxation on wealth inequality and economic growth
citation_author	Nakano, Ryota
citation_publisher	John Wiley and Sons Inc
citation_language	英語
citation_date	2024-08-21
citation_journal_title	Scottish Journal of Political Economy
citation_doi	https://doi.org/10.1111/sjpe.12401
citation_public_url	https://hdl.handle.net/11094/98301

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