| Summary: | 碩士 === 淡江大學 === 產業經濟學系 === 86 === The objective of this thesis is to study the savings of the
family members.Families account for significant importance in
the economic system.However,the traditional discussion on family
issues was limited to the behavior of families in the market.It
was not until the 60's that economists recognized the profound
impact of inter-family behavior on economy and the internal
behavior of families became the object of economic analysis.
Intergenerational transfer gained much attention when studying
family economics.The importance of such issue lies in its
influence on the consumption and savings of the individual
members of the family and hence,the performance of macroeconomy.
As to the income transfer from parents to children,can parents
change the saving behavior of children by means of their own
saving behavior with incomplete information?Under such
circumstances,how does the most appropriate saving behavior of
parents affect the savings of the entire society?These are the
issues to be addressed in this paper.The estate and gift tax-
rates posted by the government affect the savings and gift(
transfer) behavior within family members,however whether the
inversely proportional change of estate rate and gift tax rate
of government impose "trade off"effect on the savings of parents
and children is another issues to be adressed herein.The
conclusion showed that the changes of the government tax rates
do not have a complete trade-off effect on the saving of parents
and children.
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