Details
| Original language | English |
|---|---|
| Pages (from-to) | 93-112 |
| Number of pages | 20 |
| Journal | Journal of Economic Inequality |
| Volume | 15 |
| Issue number | 1 |
| Publication status | Published - Mar 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.
Keywords
- Economic inequality, Estate tax, Factorial survey, Fair taxation, Inheritance tax, Intergenerational mobility, Preferences for redistribution, Social mobility, Survey experiments, Tax attitudes, Vignette
ASJC Scopus subject areas
- Economics, Econometrics and Finance(all)
- Social Sciences(all)
- Sociology and Political Science
- Business, Management and Accounting(all)
- Organizational Behavior and Human Resource Management
Sustainable Development Goals
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In: Journal of Economic Inequality, Vol. 15, No. 1, 03.2017, p. 93-112.
Research output: Contribution to journal › Article › Research › 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 -