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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出版年: | MAGKS - Joint Discussion Paper Series in Economics (Band 04-2017) |
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主要な著者: | , |
フォーマット: | 論文 |
言語: | 英語 |
出版事項: |
Philipps-Universität Marburg
2017
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オンライン・アクセス: | PDFフルテキスト |
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MAGKS - Joint Discussion Paper Series in Economics