Attitudes towards inheritance taxation

results from a survey experiment

verfasst von

Christiane Gross, Kerstin Lorek, Friedemann Richter

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.

Organisationseinheit(en)

Institut für Soziologie

Externe Organisation(en)

Friedrich-Alexander-Universität Erlangen-Nürnberg (FAU Erlangen-Nürnberg)

Typ

Artikel

Journal

Journal of Economic Inequality

Band

15

Seiten

93-112

Anzahl der Seiten

20

ISSN

1569-1721

Publikationsdatum

03.2017

Publikationsstatus

Veröffentlicht

Peer-reviewed

Ja

ASJC Scopus Sachgebiete

Volkswirtschaftslehre, Ökonometrie und Finanzen (insg.), Soziologie und Politikwissenschaften, Organisationslehre und Personalmanagement

Ziele für nachhaltige Entwicklung

SDG 10 – Weniger Ungleichheiten

Elektronische Version(en)

http://www.repo.uni-hannover.de/handle/123456789/1282 (Zugang: Offen)
https://doi.org/10.1007/s10888-016-9344-4 (Zugang: Geschlossen)