dc.identifier.uri |
http://www.repo.uni-hannover.de/handle/123456789/1282 |
|
dc.identifier.uri |
https://doi.org/10.15488/1257 |
|
dc.contributor.author |
Gross, Christiane
|
|
dc.contributor.author |
Lorek, Kerstin
|
|
dc.contributor.author |
Richter, Friedemann
|
|
dc.date.accessioned |
2017-04-05T12:01:23Z |
|
dc.date.available |
2017-12-29T23:05:14Z |
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dc.date.issued |
2016 |
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dc.identifier.citation |
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 |
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dc.description.abstract |
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. |
eng |
dc.description.sponsorship |
Emerging Field Initiative (EFI) of the University of Erlangen-Nuremberg |
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dc.language.iso |
eng |
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dc.publisher |
New York, NY : Springer New York LLC |
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dc.relation.ispartofseries |
Journal of Economic Inequality 2016 (2016) |
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dc.rights |
Es gilt deutsches Urheberrecht. Das Dokument darf zum eigenen Gebrauch kostenfrei genutzt, aber nicht im Internet bereitgestellt oder an Außenstehende weitergegeben werden. |
|
dc.subject |
Economic inequality |
eng |
dc.subject |
Estate tax |
eng |
dc.subject |
Factorial survey |
eng |
dc.subject |
Fair taxation |
eng |
dc.subject |
Inheritance tax |
eng |
dc.subject |
Intergenerational mobility |
eng |
dc.subject |
Preferences for redistribution |
eng |
dc.subject |
Social mobility |
eng |
dc.subject |
Survey experiments |
eng |
dc.subject |
Tax attitudes |
eng |
dc.subject |
Vignette |
eng |
dc.subject.ddc |
330 | Wirtschaft
|
ger |
dc.title |
Attitudes towards inheritance taxation - results from a survey experiment |
eng |
dc.type |
Article |
|
dc.type |
Text |
|
dc.relation.issn |
1569-1721 |
|
dc.relation.doi |
https://doi.org/10.1007/s10888-016-9344-4 |
|
dc.bibliographicCitation.firstPage |
93 |
|
dc.bibliographicCitation.lastPage |
112 |
|
dc.description.version |
acceptedVersion |
|
tib.accessRights |
frei zug�nglich |
|