A Study of the System and Legislative Purpose of the Estate and Gift Tax Act from the Legal Perspective:Focusing upon the Japanese Law and the Principle of Taxable Capasity
| Autor: | Cheng-Hong Ou-Yang, 歐陽誠鴻 |
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| Rok vydání: | 2013 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 102 First of all, to oppose or to agree with the levy of the Estate and Gift Tax is a subject of debate leading into endless arguments. This paper aims to study the true meaning of the Estate and Gift Tax, finding out a more rigorous theory to support the Estate and Gift Tax. Levying the Death Tax or the Inheritance Tax is part of the system of the Estate and Gift Tax. According to the theory of Principle of Taxable Capasity, it’s more rigid to support the Estate and Gift Tax, and the Inheritance Tax is the discreet theory of choice. Next, the theory of Principle of Taxable Capasity can examine our law of the Estate and Gift Tax in operating and examining the right Tax Subject, and Tax object of the Estate and Gift Tax. On the other hand, focusing upon the law of the Japanese Law in order to point out the contrast of two systems, and amend the faults of the Estate and Gift Tax. Ultimately, the paper discusses the alteration of the tax rate in Estate and Gift Tax. Progressive Tax and Proportional Tax are the uses of tax rate, although Progressive Tax is closer with the use of Principle of Taxable Capasity and the Redistribution of Wealth, a moderate tax rate needs to take the problem with the property rights and tax strangling into consideration. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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