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Attitudes towards inheritance taxation – results from a survey experiment

Author

Listed:
  • Christiane Gross

    (University of Hanover)

  • Kerstin Lorek

    (University of Erlangen-Nuremberg)

  • Friedemann Richter

    (University of Erlangen-Nuremberg)

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.

Suggested Citation

  • Christiane Gross & Kerstin Lorek & Friedemann Richter, 2017. "Attitudes towards inheritance taxation – results from a survey experiment," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 15(1), pages 93-112, March.
    • Handle: RePEc:kap:jecinq:v:15:y:2017:i:1:d:10.1007_s10888-016-9344-4
    DOI: 10.1007/s10888-016-9344-4
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    Cited by:

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