本文擬實證研究遺贈稅率之高低變化是否會影響遺贈稅之實際稅收收入、探討我國政府實施稅率調降前後，稅率以及政府稅收之關聯，亦對我國政府稅收以及國人逃漏現象進行分析研究，並針對我國政府之改革施政方案對我國社會財富分配之影響以及檢視遺贈稅稅率之修正對我國政府全國實徵淨額之影響力。
根據實證結果顯示我國遺產贈與稅淨收入與美元平均匯率、國內生產毛額以及經常帳與資本帳呈正面影響。高匯率會提高我國遺產贈與稅淨收入而使得政府稅收收入之增加，若國內生產毛額GDP越高則越能增加我國政府遺產及贈與稅淨收入，而遺產及贈與稅淨收入會隨著經常帳與資本帳之提升而增加。遺產稅遺贈稅淨收入會隨著遺產稅之稅率級距之提高而降低，進而使得國人海外資金回流與納稅義務人誠實申報意願因政府調降遺產稅稅率而增加。
This paper intends to empirically study whether the change of inheritance tax rate will affect the actual tax revenue of bequest tax, to explore the relationship between tax rate and government tax before and after the implementation of tax rate reduction by the government, and to analyze and study the phenomenon of government tax and the evasion of people.
The net income of inheritance tax and inheritance tax will decrease with the increase of the inheritance tax rate range, which will increase the return of overseas funds and the willingness of taxpayers to declare honestly due to the reduction of the inheritance tax rate by the government.
