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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Wedi'i Gadw mewn:
Manylion Llyfryddiaeth
Cyhoeddwyd yn:MAGKS - Joint Discussion Paper Series in Economics (Band 04-2017)
Prif Awduron: Bischoff, Ivo, Kusa, Nataliya
Fformat: Erthygl
Iaith:Saesneg
Cyhoeddwyd: Philipps-Universität Marburg 2017
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MAGKS - Joint Discussion Paper Series in Economics