土地傳承中的性別不平等：以台灣遺贈稅調降為例

Abstract

父母如何將資源分配給兒女一直是經濟學研究的重要課題。本文旨在探討父母更傾向透過財富傳承加強還是補償既有的性別差異。利用財政資訊中心的贈與稅和土地增值稅資料，我們分析2009 年台灣遺產贈與稅調降前後男女受贈土地的情況，觀察受惠於稅率調降的富裕家長會贈與更多給兒子還是補償女兒。研究結果顯示，雖然在減稅期間男女都受贈更多土地，但因男性的受贈增幅更大，性別差距反而較稅改前擴大12.22%。父親出生於台灣南部的受贈人中，性別差距增幅更大且顯著，父親出生於大台北都會區的受贈人中，性別差距則沒有加大。

Parents’ allocation of resources to their children has long been a crucial subject of inquiry in the field of economics. This study seeks to investigate whether parents are more inclined to reinforce existing gender disparities or to redress them through wealth transmission. Utilizing data from the Fiscal Information Agency in Taiwan, we conduct an analysis of inter vivos land gifts received by male and female beneficiaries in Taiwan both before and after the 2009 Estate and Gift tax reduction. The primary objective is to discern whether affluent parents, benefiting from the tax rate reduction, exhibit a preference for endowing their sons with more resources or compensating their daughters. The research findings reveal that during the period of tax reduction, both male and female beneficiaries experience an increase in land received. However, owing to a significantly greater rise in land transfers to male heirs, the gender gap widens by 12.22% compared to the pre-reform era. Furthermore, an even more pronounced and statistically significant gender gap expansion is observed among recipients whose fathers were born in southern Taiwan. Conversely, among recipients with fathers born in the greater Taipei metropolitan area, the gender gap does not exhibit significant growth.