Arbeitspapier
Should wealth transfers be taxed? Citizens' view on a fundamental question
In a recent representative survey, German citizens are asked whether or not inherited wealth beyond a certain amount should be taxed. Almost 60 percent stated that it should not be taxed. We use this survey to identify the factors that drive this fundamental opposition against the taxation of inherited wealth. We find monetary self-interest and redistributive preferences to drive citizens' attitude in this matter. We account for other intra-familial transfers, in partic-ular long-term care. Being at the heart of intra-familial exchange relations, women are more likely to oppose wealth transfer taxation than men are. Citizens' attitude towards inheritance taxation does not depend on their personal experience in giving long-term care. Expecting the typical German family to reward intra-familial caregiving through a higher inheritance reduces the opposition against the taxation of inherited wealth.
- Sprache
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Englisch
- Erschienen in
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Series: MAGKS Joint Discussion Paper Series in Economics ; No. 36-2016
- 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
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inheritance taxation
intergenerational transfers
citizens' preferences
long-term 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)
-
2016
- Handle
- Letzte Aktualisierung
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10.03.2025, 11:42 MEZ
Datenpartner
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Bischoff, Ivo
- Kusa, Nataliya
- Philipps-University Marburg, School of Business and Economics
Entstanden
- 2016