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

Nakano, Ryota

Scottish Journal of Political Economy, 2024, 72(1), e12401

アクセス数:25件（2025-07-06 10:49 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
巻(号)
72(1)
ページ
e12401
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