Taro-修士論文.PDF

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85 pp pp pp pp pp pp pp Abel, A. 1985, PrecautionarySaving and AccidentalBequests, AmericanEconomic Review, Vol.75, pp AICPA TaxDivision 2001, Study on Reform of the Estate andgifttaxsystem. Altonji, j., F. Hayashi, and L. Kotlikoff 1997 Parental Altruism and Inter Vivos Transfer: TheoryandEvidence, Journal ofpolitical Economy,Vol.105, pp Ando A. and F.Modigliani 1963, The Life Cycle Hypothesis of Saving: Aggregate Implications and Tests, AmericanEconomic Review,Vol.53, 2, pp Andreoni, J. 1989, Giving with Impure Altruism: Applications to Charity and Ricardian Equivalence, Journal ofpolitical Economy,Vol.97, pp Becker, G. S. 1981, ATreaties on the Family,HarvardUniv. Bernheim, D., A, Schleifer,andL.Summers 1985, The Strategic Bequest Motive, Journal of PoliticalEconomy,Vol.93, pp Blinder, A. S. 1973, A Model of Inherited Wealth, Quarterly Journal of Economics, -85-

86 Vol.87, pp Cox, D. 1987, Motive for Private Income Transfer, Journal of Political Economy,Vol.95. Foreman, A. 2001, Tax Handbook,Allied Dunbar. Horioka,C. 2001, AreJapanese Selfish, Altruistic, or Dynastic, NBER WorkingPaper, 8577, pp Ishikawa. T. 1974, Imperfection in the Capital Market and the Institutional Arrangement of Inheritance, Review of Economic Studies,Vol.41, pp Jones, L. E. and R. E. Manuelli. 1990, Finite lifetimes and growth, NBER Working Paper, 3469, pp Kotlikoff, L. J. and L. H. Summers 1981, The Role of Intergenerational Transfers in Aggregate Capital Accumulation, Journal of Political Economy, Vol.89, 4, pp Modigliani, F. 1988, The Role of Intergenerational Transfers and Life Cycle Saving in the Accumulation of Wealth, Journal ofeconomic Perspectives,Vol.2, No.2, pp Wilhelm, M. O. 1996, Bequest behavior and the effect of heirs earnings: testing the altruistic model of bequests, American Economic Review,Vol.86, pp Yaari, M. 1965, Uncertain Lifetime, Life Insurance, and the Theory of the Consumer, Review ofeconomic Studies,Vol.32, pp

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