| Summary: | 碩士 === 國立清華大學 === 經濟學系 === 98 === For a good tax design, especially a tax like estate and gift tax which generates huge compliance costs, it is important to understand how to reduce the incentive of tax evasion. Most empirical literature about tax evasion in Taiwan was focused on other taxes, such as income tax, capital income tax, etc. In this thesis, we use microeconomic data from individual estate tax returns to investigate when marginal tax rate and audit rate of estate and gift tax change, how and to what extent they changes will affect the evasion of estate and gift tax. The empirical results show that the marginal tax rates of estate tax and the gross estate have a significant positive effect on estate tax evasion, and audit rates have a significant negative effect on estate tax evasion. Meanwhile, these variables have different effects on different type of estate.
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