Details
| Originalsprache | Englisch |
|---|---|
| Seiten (von - bis) | 93-112 |
| Seitenumfang | 20 |
| Fachzeitschrift | Journal of Economic Inequality |
| Jahrgang | 15 |
| Ausgabenummer | 1 |
| Publikationsstatus | Veröffentlicht - März 2017 |
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.
ASJC Scopus Sachgebiete
- Volkswirtschaftslehre, Ökonometrie und Finanzen (insg.)
- Sozialwissenschaften (insg.)
- Soziologie und Politikwissenschaften
- Betriebswirtschaft, Management und Rechnungswesen (insg.)
- Organisationslehre und Personalmanagement
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in: Journal of Economic Inequality, Jahrgang 15, Nr. 1, 03.2017, S. 93-112.
Publikation: Beitrag in Fachzeitschrift › Artikel › Forschung › Peer-Review
}
TY - JOUR
T1 - Attitudes towards inheritance taxation
T2 - results from a survey experiment
AU - Gross, Christiane
AU - Lorek, Kerstin
AU - Richter, Friedemann
N1 - Publisher Copyright: © 2016, Springer Science+Business Media New York.
PY - 2017/3
Y1 - 2017/3
N2 - 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.
AB - 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.
KW - Economic inequality
KW - Estate tax
KW - Factorial survey
KW - Fair taxation
KW - Inheritance tax
KW - Intergenerational mobility
KW - Preferences for redistribution
KW - Social mobility
KW - Survey experiments
KW - Tax attitudes
KW - Vignette
UR - http://www.scopus.com/inward/record.url?scp=85007490340&partnerID=8YFLogxK
U2 - 10.1007/s10888-016-9344-4
DO - 10.1007/s10888-016-9344-4
M3 - Article
VL - 15
SP - 93
EP - 112
JO - Journal of Economic Inequality
JF - Journal of Economic Inequality
SN - 1569-1721
IS - 1
ER -