中中中中中中中中中中中中中中中中中
2012
A 1009-0592 2014 07-102-03
DD
1916000
1932 20% 45%
1916 40% 2000
20%
02 9 70% 03
9 6 70% 50%
1994
10 20
100 4 2003
77% 24%
10000
25%
10
30
???? . . .2003 . 1 5 4 103 .
? . . .1992 5 .
? . . .1996 . 146 .
? . . .1992 . 298 .
?Workpiece Kopezuk Emmanuel Saez “ Top Wealth Shares in the United States 19 160
00 Evidence from Estate Tax Returns” NBER Working Paper March 2004.
? . . . 97 .
?? .http
//
?Jon Bakija William Gale and Joel Slemrod “ Charitable Bequests and Taxes on
Inheritance and Estates Aggregate Evidence from across States and Time” NBER Working
Paper April 2003.
? .http // tioncenter. o
06/.
