課徵遺產及贈與稅之主要目的為健全國家稅收制度，防止社會財富過度集中及世代之間移轉財富分配不均等問題，並透過租稅手段促進社會公平、避免貧富差距擴大，稅基認定及稅率高低尤其重要，否則易使納稅者產生稅負過重及重複課稅的感覺，進而誘使逃漏稅，徒增稽徵成本。
我國於2009年1月修法將遺產及贈與稅調降為單一稅率10%，而後基於各界不同看法再於2017年5月10日修法將稅率結構調整為三級累進稅率（10%、15%及20%），所增加之稅課收入用於長期照顧服務支出。
為瞭解本次修法是否對納稅者的申報意願及移轉財產時點產生影響，本研究以實證模型分析修法前後各2年之遺產及贈與稅申報件數、核定免稅及有稅件數、核定財產淨額及實徵稅額等樣本，與同期間國內生產毛額年增率、消費者物價指數年增率、縣市家戶可支配所得、縣市人口數及縣市老化指數是否有相關性，再以t檢定分析修法前後各2年之樣本是否有顯著變化。
實證結果顯示，改制為累進稅率後，遺產稅申報件數、核定免稅及有稅件數皆增加，核定課稅遺產淨額及遺產稅稅額皆減少，表示納稅者提前規劃移轉生前財產致減少稅基，提高稅率無助於增加稅收。贈與稅申報件數、核定免稅及有稅件數皆顯著增加，核定課稅贈與淨額及贈與稅稅額皆顯著減少，表示納稅者除了多利用免稅額度或適用較低稅率10%提前規劃其生前財產外，現今不動產公告現值與房市時價大幅脫節亦造成稅基侵蝕，故提高稅率仍未能提升整體稅收。

The main purpose of estate and gift tax is to improve the national tax system. Tax base identification and tax rate are particularly important. Otherwise, it is easy to make taxpayers feel overburdened and repeated, then induce tax evasion and increase the cost of taxation.
The government amended the tax rate to three progressive rates on May 10, 2017. In order to understand whether this amendment has an impact on the taxpayers’ willingness to declare and the timing of the transfer of property, this study uses an empirical model to analyze the number of declarations of estate and gift tax, the number of approved tax exemptions and taxable items, and the approved property for two years before and after the amendment. And then use the t test to analyze whether there are significant changes in the samples for two years before and after the amendment.
The empirical results show that after the reform into a progressive tax rate, the number of estate tax declarations, approved tax exemptions and the number of tax items increased. Both the approved net taxable estate and estate tax are reduced. The number of gift tax declarations, approved tax exemptions and taxable items have increased significantly. Both the approved net taxable gift and gift tax amount have been significantly reduced.

一、中文文獻
王建煊(2008)，租稅法，文笙書局。
何雪玲(2011)，「我國遺產及贈與稅率採單一稅率對贈與行為及稅收變動之探討－以臺北市國稅局為例」，東吳大學會計學系研究所碩士論文。
李彥幸(2011)，「遺贈稅調降效果之研究」，淡江大學企業管理學系研究所碩士論文。
李家銘(2016)，「我國2009 年遺產及贈與稅稅制改革生前贈與之效果」，政治大學財政學系碩士論文。
侯旭娟(2013)，「遺產及贈與稅調降後之政策效果探討」，成功大學經營管理碩士學位學程碩士論文。
陳玉政(2014)，「遺產稅及贈與稅率調降對稅收影響之研究－以財政部臺北國稅局資料為例」，東吳大學會計學系研究所碩士論文。
陳政傑(2015)，「遺產及贈與稅對國人租稅負擔之影響」，臺灣大學經濟學系研究所碩士論文。
陳聖泓(2018)，「調降遺產稅、贈與稅對房價之影響－以台北市為例」，成功大學財務金融研究所碩士論文。
劉淑珍(2018)，「遺產及贈與稅的修正對贈與行為的影響」，成功大學財務金融研究所碩士論文。

二、英文文獻
Bernheim, B. D., Lemke, R. J., Scholz, J. K. (2004),“Do estate and gift taxes affect the timing of private tranfers?”Journal of Public Economics, 88(12), pp.2617-2634.
Christopoulos, D. K. (2003), “ Does underground economy respond symmetrically to tax changes? Evidence from Greece,”Economic Modelling, 20(3), pp.563-570.
McGarry, K. (2000),“Behavioral Responses to the Estate Tax: Inter vivos Giving,”National Tax Journal, 53, pp.913-932.
Poterba, J. M., Weisbenner, S. (2001),“The Distributional Burden of Taxing Estates and Unrealized Capital Gains at the Time of Death,”Gale, William G., James R. Hines, and Joel Slemrod (eds.) Rethinking Estate and Gift Taxation, Brooking Institution Press, Washington, pp.422-456.
Wang, D. H., Yu, T. H. –K., & Hu, H. –C. (2012),“On the asymmetric relationship between the size of the underground economy and the change in effective tax rate in Taiwan,”Economics Letters, 117, pp.340-343.

三、相關網站
財政部稅務入口網 https://www.etax.nat.gov.tw/etwmain
財政部財政統計資料庫 https://www.mof.gov.tw/htmlList/100
中華民國統計資訊網 https://www.stat.gov.tw/
中華民國內政部戶政司全球資訊網 https://www.ris.gov.tw/app/portal