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1、现代遗产税和赠与税理论研究综述（Areviewofmodernheritagetaxandgifttaxtheory）AreviewofmodernheritagetaxandgifttaxtheoryReviewofmodernheritagetaxandgifttaxtheory2008-12-2015:15:38Inheritancetaxandgifttaxbelongstothetransferofpropertytaxlevied.Theinheritancetaxisleviedonther
2、emainingpropertyownerdiedwhenthepropertytax,gifttaxisthepropertyownerbeforethegifttaxleviedonthepropertyofothers.Itisgenerallybelievedthatestatetaxisthemaintax,gifttaxisasupplementarytax,andmostcountriesthatlevyinheritancetaxcollectgifttaxatthesametime.Th
3、erehasbeenalongdisputeoverwhetherinheritanceandgiftsshouldbetaxedandhowtheyshouldbetaxed.Opponentssaytheestatetax,knownasthe"deathtax",isunfairandimmoral.Itincreasesthefamilybereavementpain,hinderedthesmallbusinessesinthetransferbetweengenerations.Support
4、ers,onthecontrary,arguethatthistaxisthemostefficientandfairofalltaxes.Suchhighprogression,theysay,helpstobalanceexistingwealth.Itisclearthattheestatetaxwillproducegreatercontroversyatalllevelsthantheothertaxes,includingpoliticalphilosophy,economictheory,p
5、oliticaldebateandpublicopinion.Becausetheroleandimpactofthistaxisnotonlyeconomic,butmoreimportantly,political,canbeseenasamicrocosmofgovernmentpolicyinthedilemmabetweenfairnessandefficiency.Thispapertriestomakeasummaryofthemainissuesandrecentadvancesinthe
6、studyofinheritanceandgifttaxinthewest.I.transferoftaxesandequityAsabasicrequirementofthetaxrules,theissueoffairnessincludestwoaspects,thatis,verticaljusticeandhorizontaljustice.Verticalequitymeansthatpeoplewithdifferentpropertyortaxcapacitypaydifferenttax
7、es;horizontalequityreferstothosewiththesamepropertyortaxcapacitywhoshouldpaythesametax.1.progressivetaxratesandverticaljustice.Foralongtime,progressivetaxrateshavebeenconsideredasamajorfeatureofestatetax(Graetz,1983).Overthepast20years,theprogressivetaxat
8、ionofthistaxhasbecomemoreundeniable,owingtotheincreaseinpretaxincomeandconcentrationofwealth.FromtheactualsituationoftheUnitedStates,theprogressivetransferoftaxfullyembodiestheverticaljusticeasoneofthebasicprinciple
