Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/155648
Authors: 
Bischoff, Ivo
Kusa, Nataliya
Year of Publication: 
2016
Series/Report no.: 
Joint Discussion Paper Series in Economics 36-2016
Abstract: 
In a recent representative survey, German citizens are asked whether or not inherited wealth beyond a certain amount should be taxed. Almost 60 percent stated that it should not be taxed. We use this survey to identify the factors that drive this fundamental opposition against the taxation of inherited wealth. We find monetary self-interest and redistributive preferences to drive citizens' attitude in this matter. We account for other intra-familial transfers, in partic-ular long-term care. Being at the heart of intra-familial exchange relations, women are more likely to oppose wealth transfer taxation than men are. Citizens' attitude towards inheritance taxation does not depend on their personal experience in giving long-term care. Expecting the typical German family to reward intra-familial caregiving through a higher inheritance reduces the opposition against the taxation of inherited wealth.
Subjects: 
inheritance taxation
intergenerational transfers
citizens' preferences
long-term care
vignettes
JEL: 
H27
D31
D72
Document Type: 
Working Paper

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