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Public Opinion and the Push toRepeal the Estate Tax

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  • Birney, Mayling
  • Graetz, Michael J.
  • Shapiro, Ian

Abstract

We examine the recent battle for federal estate tax repeal in order better to understand the role of public opinion in enacting legislation, particularly regarding low salience issues. Our analyses of the polling data show how the contours of public opinion were strategically used in the policy debate. When the issue was framed as a matter of fairness, misperceptions of self–interest and principled beliefs about fairness combined to yield apparently overwhelming support for repeal. However, when it was instead framed as a matter of priority, majorities supported estate tax reform options over repeal. Interest groups used the findings about public opinion in coalition–building and campaigns that changed the public image of repeal from extreme to mainstream. In sum, public opinion polls supporting repeal provided "running room" for politicians to vote for repeal.

Suggested Citation

  • Birney, Mayling & Graetz, Michael J. & Shapiro, Ian, 2006. "Public Opinion and the Push toRepeal the Estate Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 59(3), pages 439-461, September.
    • Handle: RePEc:ntj:journl:v:59:y:2006:i:3:p:439-61
    DOI: 10.17310/ntj.2006.3.03
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    Cited by:

    1. Matthew Gentzkow & Jesse M. Shapiro & Matt Taddy, 2019. "Measuring Group Differences in High‐Dimensional Choices: Method and Application to Congressional Speech," Econometrica, Econometric Society, vol. 87(4), pages 1307-1340, July.
    2. Ivo Bischoff & Nataliya Kusa, 2017. "Citizens‘ preferences for a tax exemption for caregivers in inheritance taxation – an empirical analysis using German survey data," MAGKS Papers on Economics 201704, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    3. Ivo Bischoff & Nataliya Kusa, 2016. "Should there be a more active role of family care assistants in long-term care provision? – survey evidence on the view of German citizens," MAGKS Papers on Economics 201642, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    4. Friedrich Heinemann & Eckhard Janeba, 2011. "Viewing Tax Policy Through Party‐Colored Glasses: What German Politicians Believe," German Economic Review, Verein für Socialpolitik, vol. 12(3), pages 286-311, August.
    5. Chirvi, Malte & Schneider, Cornelius, 2019. "Stated preferences for capital taxation - tax design, misinformation and the role of partisanship," arqus Discussion Papers in Quantitative Tax Research 242, arqus - Arbeitskreis Quantitative Steuerlehre.
    6. Ivo Bischoff & Nataliya Kusa, 2016. "Should wealth transfers be taxed? Citizens’ view on a fundamental question," MAGKS Papers on Economics 201636, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    7. Sarah Perret, 2021. "Why were most wealth taxes abandoned and is this time different?," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 539-563, September.
    8. Hrvoje Simovic & Helena Blazic & Ana Stambuk, 2014. "Perspectives of tax reforms in Croatia: expert opinion survey," Financial Theory and Practice, Institute of Public Finance, vol. 38(4), pages 405-439.

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