Attitudes towards inheritance taxation

results from a survey experiment

authored by

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.

Organisation(s)

Sociology Department

External Organisation(s)

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

Type

Article

Journal

Journal of Economic Inequality

Volume

15

Pages

93-112

No. of pages

20

ISSN

1569-1721

Publication date

03.2017

Publication status

Published

Peer reviewed

Yes

ASJC Scopus subject areas

Economics, Econometrics and Finance(all), Sociology and Political Science, Organizational Behavior and Human Resource Management

Sustainable Development Goals

SDG 10 - Reduced Inequalities

Electronic version(s)

http://www.repo.uni-hannover.de/handle/123456789/1282 (Access: Open)
https://doi.org/10.1007/s10888-016-9344-4 (Access: Closed)