Citizens‘ preferences for a tax exemption for caregivers in inheritance taxation – an empirical analysis using German survey data

Citizens‘ preferences for a tax exemption for caregivers in inheritance taxation – an empirical analysis using German survey data

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. We explain interpersonal differences in the support for this tax exemption using a wide range of personal characteristic...

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Publicado en:MAGKS - Joint Discussion Paper Series in Economics (Band 04-2017)
Autoren: Bischoff, Ivo, Kusa, Nataliya
Formato: Artigo
Idioma:inglés
Publicado: Philipps-Universität Marburg 2017
Schlagworte:
inheritance taxation
citizens’ preferences
intergenerational transfers
Wirtschaft
long-term care
Economics
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MAGKS - Joint Discussion Paper Series in Economics

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