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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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| Veröffentlicht in: | MAGKS - Joint Discussion Paper Series in Economics (Band 21-2016) |
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| Autoren: | , |
| Format: | Artikel |
| Sprache: | Englisch |
| Veröffentlicht: |
Philipps-Universität Marburg
2016
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| Schlagworte: | |
| Online Zugang: | PDF-Volltext |
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MAGKS - Joint Discussion Paper Series in Economics