Gross, C.; Lorek, K.; Richter, F.: Attitudes towards inheritance taxation - results from a survey experiment. In: Journal of Economic Inequality (2016), S. 93-112. DOI:
https://doi.org/10.1007/s10888-016-9344-4
Zusammenfassung: |
Inheritance taxation divides public opinion and is among the most unpopular taxes in many countries, although only a minority of people have to pay it. Using a survey experiment with vignettes on a sample of German citizens (N = 479), we examine attitudes towards inheritance taxation. Our results reveal several relevant dimensions for a proposed fair inheritance tax rate (PITR): The PITR decreases with a close relationship between testator and heir and when the asset is a family-occupied house or family enterprise compared with a “lump sum”. It increases with the value of bequest and income of the heir representing equity considerations. Respondents advocate higher tax rates to reduce fiscal budget deficits. Respondents with a strong family orientation propose a low inheritance tax rate. The final publication is available at Springer via http://dx.doi.org/10.1007/s10888-016-9344-4.
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Lizenzbestimmungen: |
Es gilt deutsches Urheberrecht. Das Dokument darf zum eigenen Gebrauch kostenfrei genutzt, aber nicht im Internet bereitgestellt oder an Außenstehende weitergegeben werden. |
Publikationstyp: |
Article |
Publikationsstatus: |
acceptedVersion |
Erstveröffentlichung: |
2016 |
Schlagwörter (englisch): |
Economic inequality, Estate tax, Factorial survey, Fair taxation, Inheritance tax, Intergenerational mobility, Preferences for redistribution, Social mobility, Survey experiments, Tax attitudes, Vignette
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Fachliche Zuordnung (DDC): |
330 | Wirtschaft
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