购房款代际赠与及其社会经济效应综述  

A Research Review of the Inter-vivo Gifts for House Purchase and Its Social Economic Effects

作　　者：刘金东[1] 

机构地区：[1]山东财经大学财政税务学院,讲师经济学博士济南250014

出　　处：《公共财政研究》2017年第3期78-87,共10页Public Finance Research Journal

基　　金：2015年度山东省社会科学规划课题"新常态下资产性税收对山东财源可持续性的影响研究"(15DJJJ10);山东省高等院校人文社科研究项目"山东省初次就业人群住房刚性需求的释放机制研究"(J15WG08)阶段性研究成果

摘　　要：父母资助子女购置首套房在中国已经成为一种社会趋势,这种大额的赠与行为产生了广泛而深刻的社会经济影响。本文回顾总结了国内外研究文献,从行为动机、行为影响、群体差异三个方面梳理了购房款代际赠与行为的发生机制,从储蓄率、生育率、人力资本投入三条路径梳理了购房款代际赠与的宏观经济影响,并以代内公平和代际公平两个维度归纳了购房款代际赠与可能带来的社会公平效应。It has become a social trend in China that parents would like to support their children for their first house purchase,which casts broad and profound social and economic impact. This paper reviews the research literature at home and abroad from the three aspects of behavior motivation,behavior influenceand group differences. Then we comb the macroeconomic impact of inter-vivo gifts from the three paths including savings rate,fertility rate and human capital investment. As for its social effect,we make out a summary of the two dimensions of intragenerational equity and intergenerational equity.

关 键 词：购房款 代际赠与 赠与动机 公平 

分 类 号：D923.9[政治法律—民商法学] F299.23[政治法律—法学]