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Updated: Jan 15, 2026

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Measurement of Lifespan in Drosophila melanogaster
Published on: January 7, 2013
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限制终身遗产和礼品的使用
1Department of Philosophy, Faculty of Humanities, Utrecht University, Utrecht, the Netherlands.
概括
这篇论文建议对超过一定的限额的终身加入 (礼物和继承) 征收100%的税收. 收入将为年轻成年人提供资金,减少代际不平等.
科学领域:
- 经济学 经济学 经济学
- 公共财政是公共财政.
- 税收政策 税收政策
背景情况:
- 遗产和礼物税面临着较低的公共支持.
- 现有的税收制度努力平衡竞争的经济和社会目标.
- 在财富和机会方面,代际不平等仍然存在.
研究的目的:
- 建议对赠与和继承 (加入) 提出一个新的税收框架.
- 为了协调继承税设计中的核心价值观.
- 解决公众对遗产税的反对,并减少基于年龄的不平等.
主要方法:
- 为终身加入税制制定一个理论模型.
- 在拟议税中分析竞争价值的平衡.
- 提议一个收入分配机制,以加强社会公平.
主要成果:
- 对加入的终身限制,在门以上征税100%的税率,可以实现税收设计平衡.
- 将加入税收收入分配给年轻成年人的公民股份增加了整体的社会价值.
- 这一政策直接打击年龄组之间的不公平不平等.
结论:
- 对终身加入的100%最高边际税率是一个可行的政策建议.
- 将加入税收入转化为年轻成年人的公民股份提供了显著的社会效益.
- 拟议的系统既促进了经济公平,也减少了代际不平等.
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