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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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| Publié dans: | MAGKS - Joint Discussion Paper Series in Economics (Band 21-2016) |
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| Auteurs principaux: | , |
| Format: | Article |
| Langue: | anglais |
| Publié: |
Philipps-Universität Marburg
2016
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| Sujets: | |
| Accès en ligne: | Texte intégral en PDF |
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MAGKS - Joint Discussion Paper Series in Economics