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Jia, K. (2014) Value Orientation of Inheritance Tax and Its Direction of Reform Design. Taxation Research, No. 4, 28-31.

has been cited by the following article:

  • TITLE: An Analysis of the Expected Effect of Levying Inheritance Tax on Capital Outflows

    AUTHORS: Chengfei Qiu

    KEYWORDS: Inheritance Tax, Substitution Effect, Economic Inequality, Capital Outflows

    JOURNAL NAME: Technology and Investment, Vol.9 No.1, February 7, 2018

    ABSTRACT: With the constant development of reform and opening up, China’s economy and society obtain considerable development; the living standards of the people continuously improve, and the economic inequality in China widens day by day. Therefore, the voice for demand of levying inheritance tax to regulate the economic inequality becomes louder and louder, but the substitution effect of taxation makes us consider the negative impact of inheritance tax on economic efficiency. This text selects the effect of levying inheritance tax for the capital outflows as the breakthrough point, and makes empirical analysis on its expected effect for capital outflows. The conclusion indicates that the levy of inheritance tax will accelerate our country’s capital outflows. Facing the economic and social situation in our country, this text considers that China is not suitable for levying the inheritance tax at current stage and we need to take other measures to adjust the economic inequality.