基于美国遗产税的效应分析

目前中国的贫富差距不断扩大，而现行个人所得税和财产税并未有效发挥其调解财富分配的功能。因此，具有缓解贫富差距作用的遗产税开征与否成为社会各界关注的热点问题。本文通过对美国遗产税的经济效应进行分析，力图得出符合我国国情的开征遗产税的结论，并为关注遗产税的相关人士提供有价值的参考建议。

An Effect Analysis on US Inheritance Tax

At present the gap between the rich and the poor expands unceasingly in China, but the present individual income tax and property tax have not yet displayed their proper function of effective wealth distribution mediation. Therefore, possible levitation of inheritance tax in the hope of alleviating the wealth gap is undergoing hot public discussion. This article, through an analysis on the economic effects of US inheritance tax, tries to argue for the beginning of levying inheritance tax in the pattern tallied with our national condition, and to provide some reference for those who hold concerns about inheritance tax.