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...

Descripció completa

Guardat en:
Dades bibliogràfiques
Publicat a:MAGKS - Joint Discussion Paper Series in Economics (Band 04-2017)
Autors principals: Bischoff, Ivo, Kusa, Nataliya
Format: Article
Idioma:anglès
Publicat: Philipps-Universität Marburg 2017
Matèries:
Accés en línia:PDF a text complet
Etiquetes: Afegir etiqueta
Sense etiquetes, Sigues el primer a etiquetar aquest registre!
MAGKS - Joint Discussion Paper Series in Economics