• Media type: Text; E-Article
  • Title: Attitudes towards inheritance taxation - results from a survey experiment
  • Contributor: Gross, Christiane [Author]; Lorek, Kerstin [Author]; Richter, Friedemann [Author]
  • imprint: New York, NY : Springer New York LLC, 2016
  • Published in: Journal of Economic Inequality 2016 (2016)
  • Issue: accepted Version
  • Language: English
  • DOI: https://doi.org/10.15488/1257; https://doi.org/10.1007/s10888-016-9344-4
  • ISSN: 1569-1721
  • Keywords: Social mobility ; Economic inequality ; Estate tax ; Factorial survey ; Tax attitudes ; Vignette ; Inheritance tax ; Intergenerational mobility ; Survey experiments ; Fair taxation ; Preferences for redistribution
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  • Description: 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. The final publication is available at Springer via http://dx.doi.org/10.1007/s10888-016-9344-4. ; Emerging Field Initiative (EFI) of the University of Erlangen-Nuremberg
  • Access State: Open Access