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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הוצא לאור ב: | MAGKS - Joint Discussion Paper Series in Economics (Band 04-2017) |
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Autoren: | , |
פורמט: | Artikel |
שפה: | אנגלית |
יצא לאור: |
Philipps-Universität Marburg
2017
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גישה מקוונת: | PDF-Volltext |
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MAGKS - Joint Discussion Paper Series in Economics