摘要
购房群体的年轻化与中国存在的高房价问题促使父母对子女进行首套房购房款代际赠与现象越来越成为一种社会趋势。本文利用初次就业人群首套房购置的微观调查数据实证分析了父母赠与动机与子女购房行为,研究发现:其一,父母对于收入低的子女会赠与购房款或者增加购房款的金额,显示出较为显著的利他主义动机;其二,受赠的独生子女会将购房款保留一部分而不是全部用于提高房屋购置规格,说明受赠独生子女对父母有利他的反馈效应;其三,非独生子女会将父母赠与款全部用于提升购房规格,并未体现出显著的反馈效应,符合单向利他行为特征。本文的研究结论对于未来住房政策和社会保障政策调整具有一定的参考意义。
The rejuvenation of the housing group and the high housing price problem in China have prompted the phenomenon that parents give their children inter-generational gift for purchasing the first house to become a social trend. This paper empirically analyzes the motivations of parents and the behavior of their children to buy houses by using the micro- survey data of the first-time housing purchases. The study finds that: first, parents will gift house payment or increase the amount of money to the child with low income, showing more significant altruistic motives;second, the only-child in the recipient group will retain part of the house payment instead of using all of the money to improve the purchase specifications, indicating that the only child has a feedback effect on their parents;third, the non-only child will use all of the parents' donation money to improve the purchase price. It does not reflect the significant feedback effect and conforms to the one-way altruistic behavior. The conclusions of this paper have certain reference significance for the future housing policy and social security policy adjustment.
作者
高凤勤
徐震寰
Gao Fengqin;Xu Zhenhuan
出处
《公共财政研究》
2019年第3期4-16,共13页
Public Finance Research Journal
基金
国家社科基金“公平分配视角下的中国遗产税问题研究(11CGL028)”
山东省研究生导师指导能力提升项目“经济全球化背景下税务硕士国际化培养模式创新研究(SDYY18055)”
山东省专业学位案例库“税收筹划理论与实务教学案例库(2017)”项目阶段性研究成果
关键词
代际赠与
购房款
利他动机
反馈效应
Inter-generational Bestowal
House Payment
Altruistic Motivation
Feedback Effect
