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遗产税的功能

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发表于 2015-10-6 23:48:04 | 显示全部楼层 |阅读模式

遗产税可防止财富浪费 最有效的经济状态就是人尽其能,物尽其用

遗产税除了具有财政上的税收意义外,还诱导人们把财富投入到市场中去,而不是让它闲置起来。设想,如果一个拥有10套房子的人死去,儿子继承了这10套房子,如果没有遗产税,他也许就继续让这10套房子空置,这是对社会资源的极大浪费。有了遗产税,就强迫继承人卖掉一些房子纳税,别人买房当然是因为有需求,或自己居住,或做生意用,这样,就把空置房屋利用起来。

遗产税有助于激励富裕人家下一代努力奋斗


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