상속 및 증여세 폐지와 자본이득세로의 전환 타당성에 대한 연구

Inheritance & Gift tax have the purpose of introduce to provide social equality, opportunity equality by preventing wealth concentration, to enlarge tax revenue. So consistently, strengthen tax policies for Inheritance & gift was dominated. But many of OECD nations are transferring from Inheritance & gift tax to capital gains, otherwise are phasing out. This study researches adequacy of abolition of Inheritance & gift tax and taxation of capital gains when gratuitous properties is transferred by ancestor or donor. As a result of research, recently major developed countries are abolishing or alleviating an inheritance & gift tax. Second, inheritance & gift tax to total tax revenue ratio is mere 1%. Third, heavy inheritance & gift tax may bring about a savings decline, foreign outflow of wealth, shift of nationality. Fourth, In addition, inheritance & Gift tax may have problem of double taxation of income, low effect of wealth redistribution, abuse of tax rights and inequality of taxation on capital gains. Based on above reasons, inheritance & Gift tax needs strategic improvements of abolition through a capital gains tax by rollover relief on gratuitous transfer.