Search Results - subject:"Inheritance taxation"

Should wealth transfers be taxed? : citizens' view on a fundamental question

Bischoff, Ivo; Kusa, Nataliya - 2016 - This version: October 14, 2016

than men are. Citizens' attitude towards inheritance taxation does not depend on their personal experience in giving long …

Persistent link: https://www.econbiz.de/10011546290

Citizens' preferences for a tax exemption for caregiving heirs : an empirical analysis

Bischoff, Ivo; Kusa, Nataliya - 2016 - This version: April 22, 2016

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, about half of those supporting the tax exemption want to see it restricted to relatives. We explain interpersonal...

Persistent link: https://www.econbiz.de/10011455147

Should there be a more active role of family care assistants in long-term care provision? : survey evidence on the view of German citizens

Bischoff, Ivo; Kusa, Nataliya - 2016 - This version: December 16, 2016

This paper deals with the public acceptance of policies that pave the way for a more active role of family care assistants in long-term care provision. Family care assistants, i.e. non-relatives providing homecare services in the own private home of the care recipient, provide valuable help for...

Persistent link: https://www.econbiz.de/10011573091

Inheritance and wealth inequality : evidence from population registers

Elinder, Mikael; Erixson, Oscar; Waldenström, Daniel - 2016

We use new population-wide register data on inheritances and wealth in Sweden to estimate the causal impact of inheritances on wealth inequality. We find that inheritances reduce relative wealth inequality (e.g., the Gini coefficient falls by 5–10 percent) but that absolute dispersion...

Persistent link: https://www.econbiz.de/10011455705

Inheritance and wealth inequality : evidence from population registers

Elinder, Mikael; Erixson, Oscar; Waldenström, Daniel - 2016

Persistent link: https://www.econbiz.de/10011457397

The crucial role of social welfare criteria and individual heterogeneity for optimal inheritance taxation

García-Miralles, Esteban - In: The B.E. journal of economic analysis & policy 20 (2020) 2, pp. 1-16

Persistent link: https://www.econbiz.de/10012258217

Policy preferences for inheritance taxation

Bischoff, Ivo; Kusa, Nataliya - 2015

taxation. It builds on a representative survey among more than 1.000 German citizens in 2014 and 2015. Support for inheritance … drive policy preferences, but acceptance for inheritance taxation is higher among subjects who expect the typical German …We provide a comprehensive empirical study on the factors that drive citizens' policy preferences regarding inheritance …

Persistent link: https://www.econbiz.de/10011406150

Policy preferences for inheritance taxation

Bischoff, Ivo; Kusa, Nataliya - 2015 - This version: October 24, 2015

Persistent link: https://www.econbiz.de/10011372690

Inheritance and wealth inequality : evidence from population registers

Elinder, Mikael; Erixson, Oscar; Waldenström, Daniel - In: Journal of public economics 165 (2018), pp. 17-30

Persistent link: https://www.econbiz.de/10012035843

El impuesto a las herencias como una institución de justicia

Francisco, Saffie - In: Estudios Públicos (2012) 126, pp. 124-161

This essay advocates for inheritance taxation and defends it from recent criticism. The first part of the argument …

Persistent link: https://www.econbiz.de/10010936709