對於一個良好的稅制設計來說，特別是像遺贈稅這種稽核成本很高的稅制，如何減少人們逃稅的誘因是很重要的。過去台灣關於逃稅的實證研究文獻多針對其他種稅制，本篇論文使用個體等級的遺贈稅報稅資料，研究當稅率與稽核機率變動時，遺產漏報行為的變動。實證結果顯示，遺產的邊際稅率與遺產總額對於遺贈稅的逃稅行為有顯著的正向影響，而稽核機率對於逃稅行為有顯著的負向影響，同時，這些變數在不同財產之間也有不同的影響。

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.

經濟日報 (2009), 遺贈稅降至10%, 經濟日報 1月13日, A1版
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