is รวม ฉบับแก้ไข research

7/25/2019 IS research

1/151

/...

.

()

2557


2/151

1

1 1

1.1 11.2 3

1.3 31.4 41.5 41.6 4

2 / 5 1

2.1 52.2 92.3 1122.4 132.5 162.6 ( Choice theory )

Proportional logit model 17

3 193.1 193.2 21


3/151

2

4

294.1 294.2 304.3 314.4 384.5 404.6 40

5 1 5.1 1 435.2 2 . 455.3 3 ... 525.4 4

(Risk Profile) 54

2 5.5 (Correlation) 57

(Unlvariate analysis)

5.6 Proportional logit model (Marginal effect) 71

5.7 826

1

6.1 866.2 . 866.3 ... 866.4 (Risk Profile) 872 6.5 (Correlation)

(Unlvariate analysis) 87


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6.6 Proportional logit model (Marginal effect) 92

6.7 966.8 98

100

104


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1

1.1

.. 2476 .. 2487

2557 (.) ... ..2558 ... 100 100 5-10% 100

... .

100


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2

13 45

2 3 11

.. (36%)

5 2010-2015 offshore ...

...

()


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3

1.2

1./. ...

2./ ... /

1.3

( Dependent Variable ) / ( IndependentVariable ) ...

(Y )

-

-

-

-

-

-

/

...

- ...

-

/

1. 2. 3. 4. 5. 6.

7. 8. 9. .....( )....................


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4

1.4

1.4.1 ... (X) / (Y).../ ( - ) / ( +)

1.5

. 100 ( specifiedSampling) 73

(Questionnaire)1 30 ..2558

1.6 1.6.1 ... /

...1.6.2

/ ...

1.6.3 /macroeconomics


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5

2

/

3 1 2 /

3

1

2.1

(Principles of Political Economy John StuartMill (1848) ) (Estate tax) (Inheritance tax) (Gift tax) 3 (1)

(2) (Benefit principle) (3) (Ability to pay principle)


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1)

2)


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3)

4)

back tax

1)

2)


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3)

4)

4.1

4.1.1

4.1.2


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4.2(tax avoidance)

2476

2.2

2


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10

2.2.1. (Estate Tax)

(Gross Estate) (Progressive Rate)

2.2.2. ( Inheritance Tax)

(gift tax)

- (Gift Tax) 2 (Donors Tax) (Donees Tax)

5-7

-(Tax base)


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- (Tax rate) (Progressive rate)

(Flat rate) (Inheritance tax)

- (Exemption) (Inheritance tax)

-

- (Deductible expense)

- (Deduction)

(Taxable Estate)

2.3

(Taxable Estate)

= -


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1

(%)

50

40

10-70

5-40

5-10

10 - 50

2 50

: . (2548)

2008 2004 1977 1972

- - (Capital gain tax)

- (give tax)

-


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5 2010-2015 offshore

2

2.4. (Saving) ""

"" ()

2.4.1

""


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14

Y = S + C

Y

C

S

2.4.2

APS (average propensity to save :) 1 MPS(marginal propensity to save : ) 1

2.4.3

- James S. Duesenberry

(previouspeakincome)

- Franco Modigliani, Albert Ando Richard Brumberg


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2.1 :

2.1 yy cc yy cc

- Milton Friedman (long term income) 2 (permanent income) (transitory income)


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1.

2.

3.

4.

2.5 ( , 2548, . 191-201)

2 (Income Return) (Capitalgain or loss

) 2 1.


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(Tangible investment) 2.

( Intangible investment)

2.5.1 4

1.

(Capital Gain)

2.

3.

4. 3

2.6. ( Choice theory )

/

( General choice theory framework ) ( Discrete choice framework ) Ben-Akiva and Lehman ( 1985 )

4

2.6.1 ( Definition of the choice problem )

...


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18

Discrete choice framework

( Utility maximization

2.6.2 ( Evaluation of attributes

of alternatives ) ( Generation of alternatives )

...

Utils

2.6.3 ( Choices )

Utils

2.6.4 (Implementation)

3


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3

(2548) ()

() ..2553 3

1)

1.1)

1.2)

1.3)

1.4) (

)

1.5)


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20

1.6)

1.7)

2)

2.1)

2.2)

2.3)

2.4)

2.5)

2.6)


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21

3)

3.1) 2

3.2)

(2550)

2


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22

2

( .. 2555 ) ( 22-60 )

LTF


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23

/

(2548)

..

( 2550 )

(2554)

/


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(General Anti-avoidance Tax

Provisions) ()

Jim Saxton Mac Thornberry (2541) (Estate Tax)

- 497 ,000

3.2%


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25

-

-

-

-

Bruce Bartlett (2541)

-

..1935

- 10 (..1966-1976) 53.5 % 52.5 %

-

, (2544)


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26

/ Jim Saxton MacThornberry (2541)

( EstateTax)

Kotlikoff

(1981)McCaffery (1994) (1978)

, (2544)

1. 2. 3.

4.

/


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27

(2539)

-

( une thesaurisation sterile )

- 1968

(2541:125)

-

(2541:133)

-

-

-

(2542)


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28

-

-

(2544)

-

(2550)

-

......

-

-


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29

4

( Mixed Method)

/ ...

4.1

( Mixed Method) ( Quantitative Research) (QualitativeResearch) .../ .

4.1.1

1.

( 2553 ) 2 / /...

2.

73 1 2 3

4.1.2 1

2 5


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30

1 10 10 (Face-

to-Face) (Semi-structured Selection Interview)4.2

4.2.1

( Population ) .

100

291 (, 2543)

25%

10%

5%

1%

= 291 *25% = 72.75 73

2 200

4.2.2 5

10 10 (Purposeful Selection)


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31

4.3

(Quantitative Research) (Qualitative Research)

4.3.1 (Questionnaire)

3 1

( Multiple Choice Questions ) ( Dummy variable ) Continuous number

4.1

(Name)

(Label)

(

/)

(Value)

1. AGE

2

0. 40

1.

41

50 2. 51 603. 60

2. DGEN 10. 1.

3. DS_S 1

0.1.

2.

3.


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4. DSAL

1

0. 100,000 - 399,999

1. 400,000 699,999

2. 700,000 -999,999

3. 1,000,000

5. DEDU 1

0.

1. /

2. 3.

6. DFIE

1

0. ///1. ////

2. /////3. ...()

7. DJOB 1

0.

1.

/


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2. /

3. ..( )

2 ... ( Degree of Knowledgeinformation )

DRKL_INH ... ( Degree ofKnowledge in Inheritance taxes )

- ... 3 1

2 13 1 13 3

8 1 5 1 04 0 2 14

(Class Interval)

= (-)/

=

(14-0)/4=

3.5


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4.2 ...

(Name)

(Label)

(/

)

(Value)

1. DRKL_INH

...1

1. ( 0.00-3.50 )

2. ( 3.51-7.00 )3.

( 7.01 10.50 )

4. ( 10.51 14.00

)

2 32

3 (Degree of risk aversion information)

... /

(AIMC) 7 2 1-4


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4.3

(Name)

(Label)

(/

)

(Value)

1 RISK

1

1. ( 15)

2. ( 15-21)

3. ( 22-29

)

4. ( 30-36 )

5.

4


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(Name)

(Label)

(/)

(Value)

( 37 )

4 ...

2 / ... / ... 100 9

... ( Choice theory ) Proportional logit model 4

4.1 ( Definition of the choiceproblem )

4.2 ( Evaluation ofattributes of alternatives ) ( Generation of alternatives )

4.3 ( Choices )

4.4 (Implementation)

3

Discrete choice framework 3 (Traditional factors)


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...

Leverage

i j () Uji Uji

System component ( Vji ) Random error component ( ji )

Uji = Vji + ji ( 4.1 )

System component ( Vji ) K

Xji = (Xji , 1, .........., Xji , k ) i

= (1,....., k ) Vji

Vji = Xji ( 4.2 )

(2.2) (2.1) K

(Xji) ( )

Uji = Xji + ji ( 4.3 )

2.3 j

K ( Xji ) ( ) I j m

Pi ( j ) = m j ( 4.4 )

( Proportional investment) ( Expected utility ) Yji Rajruangrabin (2008) (2.5)

Yji = g ( Uji ) = g (Xji + ji) ( 4.5 )


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Yji

g Logistics distribution function 0 1

(

1) = Xji + ji ( 4.6 )

( Xj i)

/ 1 9 100/ Porportion logit model

( 4.6 )

/

(

1) = ji + 1jiAGE + 2jiDGEN + 3ji DS_S + 4ji DS_M +

5ji DSAL + 6ji DEDU +7ji DFIE + 8ji DJOB_P +8ji

DJOB_E + 9ji DRKL_INH + 10ji DPREPARE + 9ji DRISK

+ 11ji DM +ji ( 4.7 )

: ( 1

) /

9 /


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i = 1,.....,n 1

nj= 1,......,9 9 ji ( Constant term )

ji ( Error term )

(Demographic information)

AGE ( Continuous number)

DGEN ( Dummy variable)

DS_S ( Dummy variable)

DS_M ( Dummy variable)

DSAL ( Dummyvariable)

DFIE ( Dummy variable)

DJOB_P ( Dummy variable)

DJOB_E (Dummy variable)

...(Degree of Knowledge information)


...

DPREPARE ...

DRISK

...


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D D( Dummy variable )

D = 0 ...

D = 1 ...

Panel data D ... /

D Panel data ... 2

(Field Survey)

4.3.2

(Semi-structured Interview Protocol) ... ...... /

4.4

4.4.1

1. (Validity)


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( Content

Validity ) Rovinelli andHambleton (1978 , 2546)

+ 1 0

- 1

2. (Reliability) (try-out ) 10 ( Item Analysis)( Internal Consistency Method) Pearsons Product Moment CorrelationCoeffcient Cronbach (, 2554: 85)

3.

4.4.2.

1.

2. 3

3.


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4.5

(Quantitative Research) (QualitativeResearch)

1. 1.1 73

1.2

2.

2.1

10 3

2.2 (Semi-structured Selection Interview) (Key InformantInterview) 10 1 2 1

4.6 ...

/ .

y Multiple Choice Questions, Open-Ended ResponseQuestion Close-Ended Response Question 2 1 ( Correlation ) (Univariate analysis) 2 Proportional logitmodel ( Marginal effect )


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1 ( Correlation )

(Univariate analysis)

1)(Pearson Chi-Square) ( , 2555) 0.05

c

j ij

ijijr

i E

EO

1

2

1

25.0

ijO =i j

r =c =

ijE =i j

2 Proportional logit model ( Marginal effect )

Proportional logit model 2

1) Seemingly unrelated regression model ( SUR ) Proportion logit model SUR

Proportional logit model Pooleddata Panel data ... D 0 ... D 1


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Stata 10 (2007) SUR

Linear Iterative feasible generalized least squares ( IterativeFGLS) Maximum likehood estimation Error term Multivariate normal disturbances SUR

Yi1 = f1(xi, ) + u1

Yi2 = f2(xi, ) + u2

Yi3 = f3(xi, ) + u3

:=:

Yi9 = f9(xi, ) + u9

(4.8)

2) Generalized linear latent and mixed mobile(GLLAMM)

Skrondal and Rabe-Hesketh (2004) GLLAMM (Latent or unobservedvariables) Random effects (Hierarchical data)

3 ID


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5

/...

3 ( Correlation) ( Univariate analysis )

Proportional logit model ( Marginal effect )

1

5.1 1

1

40 2 2.7

41-50 11 15.1

51-60 37 50.7

60 23 31.5

73 100.0

57 78.1

16 21.9


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46

73 100.0

6 8.2

67 91.8

73 100.0

100,000399,999 22 30.1

400,000 - 699,999 20 27.4

700,000 999,999 20 27.4

1,000,000 11 15.1

73 100.0

15 20.5

/ 17 23.3

40 54.8

1 1.4

73 100.0

///

5 6.8

////

60 82.2


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47

/////

7 9.6

1 1.4

73 100.0

7 9.6

/ 61 83.6

/ 5 6.8

73 100.0

1 73 51-60 37 50.7 57 78.1 67 91.8 100,000399,999 22 30.1 40 54.8 //// 60 82.2 / 61 83.6

5.2 2 ...

...

2 ...

...

5 6.8


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23 1.5

45

0

61.6

0.00

73 100.0

2 ... 45 61.6 ... 23 31.5

... 5 6.8

3 ...

...

() () ()

1) ... (.)3 22 2558 180

41 17 5

(56.2) (23.3) (20.5)

2) ... 100 5%

61 6 6

(83.6) (8.2) (8.2)

3) ... 100 10%

46 6 21

(63.0) (8.2) (28.8)

4) 100 5% 100

15 31 27

(20.5) (42.5) (37.0)


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49

...

() () ()

5) 100 10% 100

15

(20.5)

24

(32.9)

34

(46.6)

6)

37 6 30

(50.7) (8.2) (41.1)

7)

42 6 25

(57.5) (8.2) (34.2)

8)

42 6 25

(57.5) (8.2) (34.2)

9

)

50 6 17

(68.5) (8.2) (23.3)


54/151

50

...

() () ()

10) 150

42 6 25

(57.5) (8.2) (34.2)

11) 20 5%

42 6 25

(57.5) (8.2) (34.2)

12) 10

5%

22 51 -

(30.1) (69.9) -

13) 10 5%

27 46 -

(37.0) (63.0) -

3 ... 73 ... (.) 3 22 2558 180 41 56.2 ... 100 5% 61

83.6 ... 100 10%


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51

46 63.0

37 50.7 42 57.5 42 57.5

50 68.5 150 42 57.5 20 5% 42 57.5

100 5% 100

31 42.5 10 5% 51 69.9 10 5% 46 63.0

100 10% 100 34

46.6 1 13

4

() () ()

70 1 2


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() () ()

(95.9) 1.4) (2.7)

70 1 2

(95.9) (1.4) (2.7)

67 1 5

(91.8) (1.4) (6.8)

67 1 5

(91.8) (1.4) (6.8)

- 68 5

- (93.2) (6.8)

- 68 5

- (93.2) (6.8)

40 28 5

(54.8) (38.4) (6.8)

43 28 2

(58.9) (38.4) (2.7)

22

(30.1)

5

(6.8)

46

(63.0)

4 70 95.9 70 95.9 67 91.8 67 91.8


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53

40 54.8 43

58.9 68 93.2 68 93.2 46 63.0

5

(1-4 ) 6 8.2

(5 ) 67 91.8

73 100.0

5 67 91.85 6 8.2

1 0 1 3 ... 6

6 ...

...

(0.00 3.50) 18 24.7

(3.51 7.00) 13 17.8

(7.01 10.50)

42 57.5

(10.51 14.00 ) - -

73 100.0


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54

6 3 5

... 42 57.5 (0.00 3.50) 18 24.7 (3.51 7.00) 13 17.8 ... (10.51-14.00 )

5.3 3 ...

...

7 ...

()

(...)

(...)

0.23 0.19 - 0.04

0.09 0.10 0.01

0.09 0.07 -0.02

0.04 0.02 -0.02

0.02 0.03 0.01

0.37 0.31 -0.06

0.08 0.17 0.09

0.04 0.09 0.05

0.01 0.02 0.01


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7 ... 0.37 0.23 0.01 ... 0.31 0.19 0.02 0.09

0.05 0.01 0.06 0.04 0.02

...

8 ...

...

16 21.9

/

14 19.2

/ 19 26.0

14 19.2

10 13.7

73 100.0


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8 ...

/ 19 26.0 16 21.9 / 14 19.2 10 13.7

/ 7

... /

5.4 4 (Risk Profile)

( Risk Profile)

8 (Risk Profile)

(Risk Profile)

25 34.2


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(Risk Profile)

1 15 20.5

1-5 27 37.0

5 6 8.2

73 100.0

1

1 3

3- 7

16

32

6

21.9

43.8

8.2

7 19 26.0

73 100.0

16 21.9

24 32.9

31 42.5

2 2.7

73 100.0

16 21.9


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(Risk Profile)

30 41.1

26 35.6

1 1.4

73 100.0

16 21.9

37 50.7

20 27.4

73 100.0

46 63.0

6 8.2


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59

(Risk Profile)

21 28.8

73 100.0

10%

10 % 20%

20 % - 50%

47

25

1

64.4

34.2

1.4

73 100.0

8 (Risk Profile) 73 1-5 27 37.0 1 3 32 43.8 31

42.5 30 41.1 37 50.7 46 63.0 47 64.4

9


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9 (RiskProfile)

(Risk Profile)

( 15 )

18 24.7

( 15- 21 )

31 42.4

( 22 - 29 )

23 31.5

( 30-36 )

1 1.4

( 37 )

- -

73 100.0

9

(Risk Profile)


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31 42.4

23 31.5 18 24.7 1 1.4

73 51-60 78.1 ...

2

/ ... /

( Correlation) 2

5.5. ( Correlation) (Univariateanalysis)

AGE ( Continuous number)

DGEN ( Dummy variable)


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DS_S ( Dummy variable)

DS_M ( Dummy variable)

DSAL ( Dummyvariable)

DFIE ( Dummy variable)

DJOB_P ( Dummy variable)

DJOB_E (Dummy variable)


DPREPARE ...

DRISK


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63

9

AGE DGEN DS_S DS_M DSAL DEDU DFIE DJOB_P DJOB_E DRKL_INH DPREPARED RISK

AGE 1.000

DGEN -0.017 1.000

DS_S 0.217 0.159 1.000

DS_M -0.217 -0.159 -1.000 1.000

DSAL -0.004 0.223 -0.126 0.126 1.000

DEDU 0.263* 0.155 0.046 -0.046 0.149 1.000

DFIE 0.019 -0.468** -0.238* 0.238* 0.372** 0.013 1.000

DJOB_P 0.065 0.060 -0.098 0.098 -0.137 -0.095 -0.275* 1.000

DJOB_E -0.084 -0.146 0.133 -0.133 0.187

-0.101 0.428** -0.734** 1.000

DRKL_INH -0.191 0.007 -0.148 0.148 0.007 -0.166 0.134 -0.257* 0.350** 1.000

DPREPARED -0.213* 0.009 -0.031 0.031 -0.175 -0.231* -0.155 0.030 0.046 0.102

1.000

RISK -0.414** 0.058 -0.165 0.165 -0.046 -0.064 -0.014 0.026 -0.001 0.123 0.400** 1.000

:

: ** 99

* 95


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(Univariate analysis)

2 2 T-Statistic F-Statistic 2T- Test 2 F-Test 10


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10 (Univariate analysis)

Y1 Y2 Y3 Y4 Y5 Y6 Y7 Y8 Y9

AGE 40 4 0.025 0.085 0.096 0.058 0.096 0.100 0.058 0.118 0.25041-50 22 0.142 0.075 0.071 0.000 0.000 0.240 0.093 0.055 0.021

51-60 74 0.140 0.092 0.072 0.060 0.044 0.236 0.080 0.087 0.037

60 46 0.164 0.079 0.060 0.051 0.035 0.259 0.072 0.055 0.075

(F-TEST) 1.936 9.375** 4.284** 4.231** 6.566** 11.309** 1.797 2.357 4.671**

DGEN 114 0.142 0.091 0.075 0.058 0.042 0.223 0.084 0.076 0.056

32 0.138 0.052 0.055 0.025 0.039 0.256 0.056 0.066 0.090

(T-TEST) 4.104** 7.381** -0.455 4.292** 2.409* -7.084** 2.687** 3.067** -0.757

DS_S

12 0.131 0.102 0.000 0.000 0.000 0.164 0.123 0.043 0.144

134 0.150 0.092 0.070 0.056 0.043 0.275 0.076 0.078 0.052


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(T-TEST) 0.756 0.418 -14.475**

-6.714** -7.095** 0.261 -0.113 -0.864 0.754

10 (Univariate analysis) ( )

Y1 Y2 Y3 Y4 Y5 Y6 Y7 Y8 Y9

DSAL 100,000 399,999 114 0.142 0.091 0.075 0.058 0.042 0.223 0.084 0.076 0.056

400,000 - 699,999 32 0.138 0.052 0.055 0.025 0.039 0.256 0.056 0.066 0.090

700,000 999,999 40 4.155** 7.381** -0.455 4.292** 2.409* -6.558** 2.687** 3.067** -0.586

1,000,000 22 0.025 0.085 0.096 0.058 0.096 0.100 0.058 0.118 0.250

(F-TEST) 0.142 0.075 0.071 0.000 0.000 0.240 0.093 0.055 0.021

DEDU 30 .089 .074 .039 .036 .043 .107 .072 .073 .093 / 34 0.148 0.091 0.065 0.078 0.031 0.210 0.107 0.073 0.052

80 0.136 0.064 0.076 0.022 0.029 0.225 0.069 0.075 0.058

2 0.141 0.071 0.000 0.000 0.000 0.071 0.106 0.035 0.000


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(F-TEST) 5.050** 0.579** 0.792** 4.357** 2.547** 7.378** 0.447 0.514** 0.264

10 (Univariate analysis) ( )

Y1 Y2 Y3 Y4 Y5 Y6 Y7 Y8 Y9

DFIE ///

10 0.106 0.088 0.032 0.000 0.000 0.159 0.122 0.037 0.016

/ ///

120 0.125 0.093 0.072 0.043 0.044 0.266 0.074 0.078 0.071

/////

14 0.127 0.091 0.060 0.096 0.018 0.036 0.085 0.018 0.013

0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

(F-TEST) 22.160** 1.479 0.224** 11.482** 4.539** 9.231** 2.034 5.934** 9.197

DJOB 14 0.155 0.075 0.063 0.096 0.041 0.036 0.077 0.070 0.000


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/ 22 0.126 0.091 0.070 0.043 0.041 0.248 0.075 0.072 0.065

/ 0 0.107 0.050 0.085 0.000 0.000 0.216 0.117 0.116 0.095

(F-TEST) 25.580** 9.631** 1.479 17.242** 9.163** 22.568** 2.973 2.709** 0.627

Y1 Y2 Y3 Y4 Y5 Y6 Y7 Y8 Y9

RKL_INH

...

12 0.183 0.88 0.084 0.040 0.040 0.167 0.032 0.069 0.204

...

134 0.142 0.097 0.072 0.062 0.041 0.279 0.069 0.047 0.012

(T-TEST) 0.190 -0.498 -1.234 -0.759 -0.461 0.371 -1.878 0.977 3.879*

*

DPREPARED 32 0.200 0.076 0.075 0.080 0.042 0.274 0.077 0.100 0.090

/

28 0.113 0.099 0.066 0.051 0.050 0.199 0.079 0.091 0.096

/

38 0.130 0.081 0.069 0.000 0.000 0.289 0.079 0.066 0.050

Y1 Y2 Y3 Y4 Y5 Y6 Y7 Y8 Y9


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28 0.134 0.051 0.083 0.000 0.000 0.145 0.073 0.037 0.000

20 0.087 0.080 0.051 0.046 0.049 0.153 0.093 0.052 0.015

(F-TEST) 4.400** 14.565** 1.650 13.126** 13.126** 18.631** 13.356** 1.277 2.295** 0.662

DRISK 36 0.109 0.067 0.064 0.045 0.042 0.167 0.072 0.036 0.018

62 0.161 0.088 0.079 0.067 0.044 0.171 0.087 0.063 0.064

48 0.126 0.090 0.052 0.020 0.032 0.317 0.064 0.105 0.084

(F-TEST) 11.303** 16.020** 0.996** 11.134** 9.537** 27.581** 8.040** 2.097** 0.708


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Y1 Y2 Y3 Y4 Y5 Y6 Y7 Y8 Y9

DM

...

73 0.158 0.107 0.073 0.064 0.040 0.296 0.054 0.045 0.059

...73 0.136 0.075 0.067 0.041 0.044 0.233 0.078 0.092 0.070

(T-TEST) 1.713 -0.669 2.366** 0.014** -2.294** 1.414 -7.909** -3.949** -1.091

:

: ** 99 * 95


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Y1, Y2, Y3, Y4, Y5, Y6, Y7, Y8 Y9

1.1

4 40 41-50 51-60 60 F-test 99 9 /

6 /

1.2

2 T-test 95 99 9

/ 7 /

1.3

2 T-test 99 3 / 3 /

1.4


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4 100,000 399,999400,000 - 699,999 700,000 999,999 1,000,000 F-test 99 9 / 9

1.5

4 / F-test

99 7 / 7 /

1.6

4 /

// ///////// F-test 99 7 / 7 /

1.7

3 / / F-test 99 7 / 7 /

1.8 ...


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... 2 ... ... T-test 99 ... / ... /

1.9 3

F-test 99 8 / 8 /

1.10 ...

... 2 ... ...T-test 99 5 ... /

... 5.4 ,4.5 7.8 ,9.2

Proportional

logit model ( Marginal effect )


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2

5.6 Proportional logit model (Marginal effect)

Proportionallogit model 2 ... ... Seemingly unrelated regression model (SUR)

5.6.1 Seemingly unrelated regression model (SUR)

Proportion logit model SUR Proportional logit model Pooled data Panel data ...D

0 ...D 1

Stata 10 (2007) SUR

Linear Iterative feasible generalized least squares (IterativeFGLS) Maximum likehood estimation Error term Multivariate normal disturbances SUR

Yi1 = f1(xi , ) + u1

Yi2 = f2(xi , ) + u2

Yi3 = f3(xi , ) + u3

:=:


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Yi9 = f9(xi , ) + u9


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11 Proportion logit model SUR (Marginal effect)

Y1 Y2 Y3 Y4 Y5 Y6 Y7 Y8 Y9

AGE 0.017 0.017 0.124** 0.177* 0.162* -0.046 0.000 -0.011 -0.052

DGEN 0.035 0.402 -0.397 0.324 -0.043 -1.790 0.822 0.467 0.516

DS_S -2.069 0.697 1.625 0.728 0.095 (omitted) -0.691 0.214 (omitted)

DS_M (omitted) (omitted) (omitted) (omitted) (omitted) (omitted) (omitted) (omitted) (omitted)

DSAL -0.471 -0.344 0.964 -0.389 -0.861 -1.074 -0.505 -0.955 (omitted)

DEDU -0.408 -2.199** -1.231** -1.741** -1.452** 1.890** -0.694** -0.637** -0.528

DFIE -1.400 0.639 -0.367 -0.702 -0.340 2.014* -0.437 0.500 0.768

JOB_P -0.311 -0.288 -0.767 1.969 1.373 -14.689 -0.455 -0.088 -0.312

JOB_E 1.760 -0.427 -1.438 1.788 1.032 -17.237 0.610 0.102 -2.442


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Y1 Y2 Y3 Y4 Y5 Y6 Y7 Y8 Y9

DRKL_INH

-0.260 0.487 0.393 0.316 0.222 0.403 -0.193 -0.449 0.422

DPREPARED -1.175* -0.232 0.100 -0.715 0.203 3.537** -1.240* 0.116 0.514

DRISK -1.665** -2.221** 0.078 -0.633 -0.395 -2.565** -0.415 -1.204** 0.579

D 0.399 2.880** -1.535** -0.748 0.133 0.693 2.952** 1.860** 1.715

CONS 5.576* 5.036 -3.870 -9.563* -9.887* 23.436 1.207 2.322 -2.215

SSR 38.18 106.67 62.99 70.42 51.99 49.33 61.78 51.72 7.18

R-Squared 0.2731 0.5415 0.3114 0.426 0.3643 0.4239 0.3178 0.2568 0.1757

:

: ** 99

* 95


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11 Proportion logit model SUR (Marginal effect)()

Y1 Y2 Y3 Y4 Y5 Y6 Y7 Y8 Y9

AGE

0.002 0.004 0.031** 0.020* .013** 0.000 0.000 .003 0.001

DGEN 0.003 0.84 0.098 0.034 0.003 0.014 0.188 0.113 0.009

DS_S 0.331 0.121 0.338 0.065 0.008 0.017 0.161 0.289 (omitted)

DS_M (omitted) (omitted) (omitted) (omitted) (omitted) (omitted) (omitted) (omitted) (omitted)

DSAL 0.046 0.072 0.226 0.039 0.055 0.020 0.114 0.218 (omitted)

DEDU 0.035 0.440** 0.307** 0.195** 0.117** .030 0.148* 0.157* 0.010

DFIE 0.117 0.130 0.091 0.082 0.028 0.997 0.092 0.123 0.014

DJOB_P 0.030 0.061 0.188 0.358 0.173 0.192 0.103 0.022 0.005

DJOB_E 0.241 0.080 0.319 0.133 0.064 0.004 0.139 0.025 0.104

DRKL_INH 0.022 0.098 0.098 0.036 0.018 0.004 0.041 0.011 0.008

DPREPARED 0.113 0.047 0.025 0.077 0.017 0.042 0.270 0.029 0.010


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Y1 Y2 Y3 Y4 Y5 Y6 Y7 Y8 Y9

DRISK 0.144** -0.445** 0.019 -0.071 -0.032 -0.027 -0.089 -0.297** 0.011

D 0.034 0.535** -0.365** 0.084 0.011 0.007 0.570** 0.430** 0.035

Mean of Y 0.905 0.723 0.527 0.128 0.089 0.989 0.689 0.445 0.019

LR ch2(12) 38.18 106.67 62.99 70.42 51.99 49.33 61.78 51.72 7.18

Prob.>Ch2 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.708

:

: ** 99

* 95


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11 12

95 99 - 1.665 Ben-Akiva and Lehman (1985) D 0.034 ... 0.034 3.4 ... 9 ...

95 99 D

...


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-2.199

1 0.44 44 (Information cost)

-2.211

1 0.445 44.5 D ... 2.88

0.535 ... 0.535 53.5


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D

... 99 -0.365 ... 0.356 35.6 ... 99 0.124 -1.231

95 99 0.1777 1.741 1 0.02 2


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-1.741

1 0.195 1.95 ( Information cost) D

0.084 ... 0.084 8.4 ...

95 0.162 1.425 ... D 0.011 ... 0.011 1.1


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...

99

... 1.89 3.537 -2.565 ... ( Information cost) ... ... ...

99 -0.694 ... 95 1.24


89/151

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10 ...

D ... 99 2.952 0.57 D D ...

... 0.57 57 ... ... 0.09 ...

D ... 99 0.57 D D ... ... 0.57 57


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... ...

0.09 99

D ... -0.637 1.204 D ... 1.86 ...

2

5 . 10

1 5

1. ...

... ... 100 10 ...


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2. /

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/ ... / ... ... /

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50-65

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/

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...

4. /

/

5. ...


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6

3

. ...

... 73 Proportional logit model Seemingly unrelated regression model ( SUR )

... ... ... SUR . . . ................................................................................................................................................................................................................................................................................................................................

( Univariate analysis )


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1

6.1

73

51-60 37 50.7 57 78.1 67 91.8 100,000399,999 22 30.1 40 54.8 //// 60 82.2 / 61 83.6

6.2

...

... 45 61.6 ... 23 31.5 ... 5 6.8

6.3 ...

... 0.37 0.23 0.01 . .. 0.31 0.19 0.02

6.4 (Risk Profile)


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8 (Risk Profile) 73

1-5 27 37.0 1 3 32 43.8 31 42.5 30 41.1 37 50.7

46 63.0 47 64.4

2

6.5. ( Correlation) (Unlvariate

analysis)

( Correlation) ... ...

...

(Unlvariate analysis)

4 40 41-50 51-60

60 F-test 99


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9

/ 6 /

2 T-test 95 99 9 / 7 /

2 T-test 99 3 / 3

/

4 100,000 399,999 400,000 -699,999 700,000 999,999 1,000,000 F-test 99 9 / 9

4 / F-test 99 7 / 7 /

4 /// ////


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///// F-test

99 7 / 7 /

3 / / F-test 99 7 / 7 /

... 2 ... ... T-test 99

... / ... /

3 F-test 99 8

/ 8 /

... 2 ... ... T-test 99 5 ...

/ 5


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... /

(Unlvariate analysis) Y1, Y2,

Y3, Y4, Y5, Y6, Y7, Y8 Y9

4 40 41-50 51-60 60 F-test 99

9 / 7 /

2 T-test 95 99 9 /

7 /

2 T-test 99 3 / 3 /

4 100,000 399,999 400,000- 699,999 700,000 999,999 1,000,000 F-test 99 9 / 9


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4 /

F-test 99 7 / 7 /

4 /// ///////// F-test 99 7 / 7 /

3 /

/ F-test 99 7 / 7 /

... 2 ... ... T-test 99

... / .../

3 F-test 99 8


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/

8 /

... 2 ... ... T-test 99 5 ... / 5 ... /

6.6. Proportional logit model (Marginal effect)

95 99

-1.665 Ben-Akiva and Lehman (1985)

... ...

95 99

D


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...

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Saxton,Jim and Thornberry,Mac. (2541).The Economics of Estate Tax

William G. Gale, James R. Hines, and Joel. (2544). Do Estate Taxes Reduce Saving?

Martin Abraham*, Kerstin Lorek, Friedemann Richter, and Matthias Wrede. (2556).A Factorial Survey on the Inheritance Tax, Social Norms, and Social

Justice

Principles of Political Economy ,John Stuart Mill (1848)


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. (2552). . 2 2557,http://www.prachatai.com

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http://tdri.or.th/archives/download/reports/published/i23/chap_3.pdf

http://www.senate.go.th/w3c/senate/pictures/comm/1562/file_141388

0933.pdf
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11 12

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7.3.3


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( 3 )

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3

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( 2)

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7.3.6 10 10

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7.4.1 7.4.1.1

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19 18 18 18


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20

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10 ( 20)

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7.4.2.2 7 ( 21)

21 17 18 19 20 24

7.4.2.3 30 ( 22)


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22

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7.4.2.4 5 2 ( 23)

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7.4.2.5 ( 24)

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7.4.2.6


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7.6 5

7.6.1

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7.6.2 ( 30)

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7.6.3 1.5 0.75 ( 31)

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7.7 6

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33 17

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34

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7.7.3 2 400,000 ( 35)

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7.7.4


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6 120,000 ( 36)

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7.7.5

6 120,000 ( 37)

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( 1 )

( 2 )

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7.7.6 ( 38 )


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38 33 34 36 37


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% % % % % % % % % %

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4 (Risk Profile)5. 1. ( Derivatives)

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3.

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6.

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