本文採用行政院衛生署國民健康局中老年綜合調查研究中，由家庭計畫研究所提出的「台灣地區中老年身心社會生活狀況長期追蹤調查－長期研究第四次調查」，來分析遺贈動機與持有壽險之相關性。文中利用1999年53歲以上中老年人樣本，以兩階段二元邏輯斯特迴歸模型來估計；第一階段先估計其遺贈的機率，第二階段再輔以其他相關變數對持有壽險作迴歸。 實證結果顯示當受訪者留下遺產的機率或已分家產的機率愈高，持有壽險的機率就會相對降低，且有顯著影響，這是因為東方社會父母會在子女需要時給予適時的幫助，子女也大部分會孝順父母，因此不需要以遺贈去購買子女的關懷，也就是利他性遺贈動機使然。 其他如有伴侶的受訪者較不會去持有壽險；對子女關心滿意的程度對持有壽險有負向且顯著的影響（非全部迴歸式）；子女數則對持有壽險有正向且顯著的影響；有無自有房舍、有無第二屋、有無金融資產、財務狀況四變數對於持有壽險皆有正向且顯著的影響（非全部迴歸式）；從事公職對於持有壽險有負向且非常顯著的影響；有無公保與有無勞保兩變數對持有壽險有負向且顯著的影響（非全部迴歸式）；教育年限對持有壽險有正向且顯著的影響（非全部迴歸式）；年齡則對持有壽險有負向且顯著的影響（非全部迴歸式）。 / This thesis analyses the relationship of bequest motives and life insurance ownership by the use of the Survey of Health and Living Status of the Middle Aged and Elderly in Taiwan conducted by the Center for Population and Health Survey Research, Bureau of Health Promotion, Department of Health, Taiwan. We use two stage binary logistic model and samples above 53 years old in 1999 to regress. In the first stage we estimate the probability of leaving bequest or division; in the second one we use this probability and other related variables to regress on the variable of life insurance ownership. The results show that the higher the probability of leaving bequest or division, the lower the probability of life insurance ownership. The effect is negative and significant. This is because parents help their children when they are in need, and children are always filial to their parents in the east. Thus there is no need to leave bequest to purchase attention from their children. This is so called “altruistic bequest motive.” Other variables like having a spouse, satisfaction with attention from their children, public employment, government insurance for public servants, labor insurance and age have negative and significant effects on life insurance ownership. The number of children, having their own house, second house, financial assets, financial condition and education have positive and significant effects on life insurance ownership. Other variables like having a spouse, satisfaction with attention from their children, public employment, government insurance for public servants, labor insurance and age have negative and significant effects on life insurance ownership. The number of children, having their own house, second house, financial assets, financial condition and education have positive and significant effects on life insurance ownership.

在經濟學理上，雖有遺產及贈與稅課徵之理論基礎，但不同學者間並未有一致之共識；反映在稅政實務上，各國對於遺產及贈與稅的態度亦有不同，導致稅制或稅率的差異性極大。多數學者專家咸認為，遺產及贈與行為之決策動機難以窺見，因而導致理論或實務之歧異，無法經由資料的檢驗而釐清。再者，部份文獻雖論及各種遺產及贈與行為之決策動機，但仍多以贈與稅之存在係為補遺產稅之不足，而將遺產及贈與兩者混為一談。本研究指出，贈與行為之本質與遺產未盡相同，兩者之決策動機實有所別，稅制設計理當適度反應遺產及贈與行為的差異。本研究透過財政部財政資訊中心之統計資料，分析我國2001年至2014年間，遺產及贈與行為之決策動機，並藉由2009年遺產及贈與稅制的改革更張，檢視稅制對於遺產及贈與動機之行為誘因所造成的影響。