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

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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Publicado en:MAGKS - Joint Discussion Paper Series in Economics (Band 21-2016)
Autoren: Bischoff, Ivo, Kusa, Nataliya
Formato: Artigo
Idioma:inglés
Publicado: Philipps-Universität Marburg 2016
Schlagworte:
Wirtschaft
long-term care
citizens’ preferences
inheritance taxation
intergenerational transfers
Economics
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MAGKS - Joint Discussion Paper Series in Economics

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