本文嘗試計算一個異質性疊代模型，其中包含遺產行為的探討，在調動遺產稅以及父母關心程度之係數下，找出此經濟體均衡的變化。本文發現當在較高的父母對子女關心程度下，遺產稅的提升確實能改善財富分配的的狀況，但在較低的父母關心程度下，遺產稅的提升未能改善財富分配的的狀況。而在總資產、遺產和稅收變化的部分，無論在較高或是較低的父母關心程度下，遺產稅的提升對總資產和遺產數量有負向效果，而稅收的部分，則是稅率越高稅收也跟著提升，未有稅率過高而稅收下降的現象。

This thesis tries to construct a heterogeneous agent overlapping model with bequests, and analyzes the effects of estate taxes and parental altruism on wealth distribution, total assets, bequests and tax revenues. We find that estate taxes can improve the wealth distribution actually in the condition of the stronger parental altruism, but can't improve the wealth distribution in the condition of the weaker parental altruism. Moreover, increasing estate taxes reduces total assets and bequests, and increases the tax revenues, no matter in the higher or lower parental altruism condition.

1 導論 4
1.1 背景與動機 4
1.2 台灣遺產稅改革 6
1.2.1 台灣財富現況 6
1.2.2 我國贈與稅制度沿革 7
2 文獻回顧 8
2.1 模型討論 8
2.2 遺贈行為與稅制討論 9
3 模型設定 12
3.1 經濟體 12
3.2 家計單位問題 14
3.2.1 家計單位的偏好 14
3.2.2 狀態空間 14
3.2.3 價值函數 15
3.2.4 最適問題 16
3.2.5 家計單位的均衡分配 17
3.3 廠商問題 17
3.4 政府政策法則 18
3.5 遞迴競爭均衡 18
4 校準 19
4.1 家計單位 20
4.2 廠商 21
5 實驗結果 21
5.1 稅率實驗結果 22
5.2 關心程度實驗結果 27
6 結論 35
7 參考文獻 36

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