Citizens’ preferences for a tax exemption for caregiving heirs – an empirical analysis

We analyze survey data on the proposal to introduce a tax exemption for caregiving heirs to the German inheritance tax. Some 80 percent of the participants support this exemption, about half of those supporting the tax exemption want to see it restricted to relatives. We explain interpersonal differ...

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Bibliografiset tiedot
Julkaisussa:MAGKS - Joint Discussion Paper Series in Economics (Band 21-2016)
Päätekijät: Bischoff, Ivo, Kusa, Nataliya
Aineistotyyppi: Artikkeli
Kieli:englanti
Julkaistu: Philipps-Universität Marburg 2016
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MAGKS - Joint Discussion Paper Series in Economics