Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/300995 
Erscheinungsjahr: 
2024
Schriftenreihe/Nr.: 
IZA Discussion Papers No. 17099
Verlag: 
Institute of Labor Economics (IZA), Bonn
Zusammenfassung: 
We study the effects of information on attitudes towards inheritance taxation using survey experiments fielded in Germany. We show that information about tax allowances increases demand for higher taxes and shifts public opinion from favoring abolition to supporting the tax. Effects are primarily due to a prevalent underestimation of tax allowances and the alteration of people's expectations of being affected by such taxes. In contrast, information highlighting the increasing proportion of inherited wealth only negligibly affects policy demand. Our results suggest that pocketbook motives and misinformation may contribute to explaining the paradox of limited demand for inheritance taxation despite growing inequality concerns.
Schlagwörter: 
capital taxation
equality of opportunity
inheritance tax
information
randomized experiment
JEL: 
H20
D72
D83
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
627.96 kB





Publikationen in EconStor sind urheberrechtlich geschützt.