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
Englisch

Erschienen in
Series: MAGKS Joint Discussion Paper Series in Economics ; No. 36-2016

Klassifikation
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
long-term care
vignettes

Ereignis
Geistige Schöpfung
(wer)
Bischoff, Ivo
Kusa, Nataliya
Ereignis
Veröffentlichung
(wer)
Philipps-University Marburg, School of Business and Economics
(wo)
Marburg
(wann)
2016

Handle
Letzte Aktualisierung
10.03.2025, 11:42 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
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

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