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Attitudes towards inheritance taxation – results from a survey experiment

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Abstract

Inheritance taxation divides public opinion and is among the most unpopular taxes in many countries, although only a minority of people have to pay it. Using a survey experiment with vignettes on a sample of German citizens (N = 479), we examine attitudes towards inheritance taxation. Our results reveal several relevant dimensions for a proposed fair inheritance tax rate (PITR): The PITR decreases with a close relationship between testator and heir and when the asset is a family-occupied house or family enterprise compared with a “lump sum”. It increases with the value of bequest and income of the heir representing equity considerations. Respondents advocate higher tax rates to reduce fiscal budget deficits. Respondents with a strong family orientation propose a low inheritance tax rate.

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Authors and Affiliations

  1. Institute of Sociology, University of Hanover, Am Klagesmarkt 14-17, 30159, Hannover, Germany

    Christiane Gross

  2. School of Business and Economics, University of Erlangen-Nuremberg, Findelgasse 7/9, 90402, Nuremberg, Germany

    Kerstin Lorek & Friedemann Richter

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  1. Christiane Gross
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  2. Kerstin Lorek
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Correspondence to Christiane Gross.

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Gross, C., Lorek, K. & Richter, F. Attitudes towards inheritance taxation – results from a survey experiment. J Econ Inequal 15, 93–112 (2017). https://doi.org/10.1007/s10888-016-9344-4

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