| Project/Area Number |
16K17136
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Public finance/Public economy
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| Research Institution | Hosei University |
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Principal Investigator |
Hamaaki Junya 法政大学, 経済学部, 准教授 (90572769)
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| Project Period (FY) |
2016-04-01 – 2020-03-31
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| Project Status |
Completed (Fiscal Year 2019)
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| Budget Amount *help |
¥3,120,000 (Direct Cost: ¥2,400,000、Indirect Cost: ¥720,000)
Fiscal Year 2018: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2017: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2016: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
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| Keywords | 世代間資産移転 / 遺産動機 / 遺産相続 / 生前贈与 / 相続税 / 贈与税 / 貯蓄行動 / 貯蓄 / 遺産 / 健康 / 労働供給 / 家族介護 / 公共経済学 |
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| Outline of Final Research Achievements |
The aim of this research was to identify the motives for intergenerational asset transfers. I started by analyzing the pattern of bequest division among children, since this reflects parental motives for leaving bequests. I found that heirs of the family line and children who took care of their parent(s) tend to receive more. This tendency is more clearly reflected in the division of primary inheritances, in which a surviving spouse is involved in bequest division negotiations among heirs, rather than in secondary inheritances. On the other hand, my analysis examining the determinants of the receipt of inter vivos gifts shows that people tend to receive gifts from their parents when they experience major life events involving large expenditures. Moreover, the more unstable people’s employment and/or the lower their financial strength is, the more likely they are to receive gifts. Therefore, unlike bequests, gifts tend to be allocated among children based on parental altruism.
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| Academic Significance and Societal Importance of the Research Achievements |
本研究の学術的意義は，経済学に基づく説明が困難と言われてきた，欧米における「遺産の子供間での等分」（等分パズル）の原因を，理論と実証の両面から明らかにしたことである。また，社会的意義は，世代間資産移転の動機の解明を通じて，相続税の基礎控除額の引き下げや，祖父母・両親から子・孫への教育資金の贈与に対する非課税措置等の政策が経済に与える影響を検討したことである。
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