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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Publicat a: | MAGKS - Joint Discussion Paper Series in Economics (Band 04-2017) |
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Autors principals: | , |
Format: | Article |
Idioma: | anglès |
Publicat: |
Philipps-Universität Marburg
2017
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Accés en línia: | PDF a text complet |
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MAGKS - Joint Discussion Paper Series in Economics