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Unverdientes Vermögen oder illegitimer Eingriff in das Eigentumsrecht? Der öffentliche Diskurs um die Erbschaftssteuer in Deutschland und Österreich

Author

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  • Beckert, Jens
  • Arndt, H. Lukas R.

Abstract

Trotz der erheblichen Effekte der Vermögensvererbung für die Fortschreibung von sozialer Ungleichheit zwischen den Generationen spricht sich sowohl in Deutschland als auch in Österreich eine Mehrheit der Bevölkerung gegen die Erbschaftssteuer aus. In diesem Papier untersuchen wir, wie Gegner und Befürworter der Steuer ihre jeweilige Position begründen, und ergründen so die Strukturen des Diskurses zur Erbschaftssteuer. Datengrundlage sind die Online-Diskussionen, die zwei ausführliche Interviews zu dem Thema ausgelöst haben. Insgesamt wurden 3.573 Argumente inhaltsanalytisch codiert und ausgewertet.

Suggested Citation

  • Beckert, Jens & Arndt, H. Lukas R., 2016. "Unverdientes Vermögen oder illegitimer Eingriff in das Eigentumsrecht? Der öffentliche Diskurs um die Erbschaftssteuer in Deutschland und Österreich," MPIfG Discussion Paper 16/8, Max Planck Institute for the Study of Societies.
    • Handle: RePEc:zbw:mpifgd:168
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    Cited by:

    1. Martin Beznoska & Tobias Hentze & Maximilian Stockhausen, 2020. "The inheritance and gift tax in Germany: Reform potentials for tax revenue, efficiency and distribution," Public Sector Economics, Institute of Public Finance, vol. 44(3), pages 385-417.

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