At present the gap between the rich and the poor expands unceasingly in China, but the present individual income tax and property tax have not yet displayed their proper function of effective wealth distribution mediation. Therefore, possible levitation of inheritance tax in the hope of alleviating the wealth gap is undergoing hot public discussion. This article, through an analysis on the economic effects of US inheritance tax, tries to argue for the beginning of levying inheritance tax in the pattern tallied with our national condition, and to provide some reference for those who hold concerns about inheritance tax.
inheritance and gift taxbehavioral effectdistributional effect
NETL
NSTL
万方数据
