Arbeitspapier
Policy preferences for inheritance taxation
We provide a comprehensive empirical study on the factors that drive citizens' policy preferences regarding inheritance taxation. It builds on a representative survey among more than 1.000 German citizens in 2014 and 2015. Support for inheritance taxation is found to be driven by monetary self-interest and redistributive preferences. It is lower among females and among subjects who overestimate the tax burden. We look beyond the narrow scope of inheritances and account for other forms of transfers in the family, in particular the provision of longterm care. More than 75 percent of our respondents consider it fair that family members who provided long-term care receive higher inheritances in exchange. This fairness preference does not drive policy preferences, but acceptance for inheritance taxation is higher among subjects who expect the typical German family to reward intrafamilial care-giving through a higher inheritance.
- Sprache
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Englisch
- Erschienen in
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Series: MAGKS Joint Discussion Paper Series in Economics ; No. 31-2015
- Klassifikation
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Wirtschaft
Taxation, Subsidies, and Revenues: Other Sources of Revenue
Personal Income, Wealth, and Their Distributions
Political Processes: Rent-seeking, Lobbying, Elections, Legislatures, and Voting Behavior
- Thema
-
inheritance taxation
intergenerational transfers
citizens' preferences
longterm care
vignettes
- Ereignis
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Geistige Schöpfung
- (wer)
-
Bischoff, Ivo
Kusa, Nataliya
- Ereignis
-
Veröffentlichung
- (wer)
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Philipps-University Marburg, School of Business and Economics
- (wo)
-
Marburg
- (wann)
-
2015
- Handle
- Letzte Aktualisierung
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10.03.2025, 11:45 MEZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Bischoff, Ivo
- Kusa, Nataliya
- Philipps-University Marburg, School of Business and Economics
Entstanden
- 2015