Fiscal decentralization, budget discipline and local finance reform in Russia's regions Michael Alexeev ... [et al.]
Contributor(s): Alexeev, Michael V
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Material type: 
ArticlePublisher: 2019Subject(s): HACIENDAS LOCALES | DISCIPLINA FISCAL | PRESUPUESTOS LOCALES | DESCENTRALIZACION FISCAL | RUSIAOnline resources: Click here to access online
In:
Public Finance Review v. 47, n. 4, July 2019, p. 679-717Summary: In a representative survey, German citizens are asked whether inherited wealth beyond a certain amount should be taxed. Almost 60 percent state that it should not be taxed. Building on this survey, we identify factors that predict this opposition to the taxation of inherited wealth. We find monetary self-interest, redistributive preferences, and the adherence to traditional
values to matter. Women are more likely to oppose wealth transfer taxes. We account for interdependencies to other intrafamilial transfers. Subjects’ attitude toward wealth transfer taxes does not depend on their personal experience in giving long-term care. Yet subjects who expect the typical German family to reward intrafamilial caregiving through higher
wealth transfers are less likely to oppose the taxation of inherited wealth. The opposite holds for subjects who expect these taxes to incentivize earlier inter vivos transfers.
| Item type | Current location | Home library | Call number | URL | Status | Date due | Barcode |
|---|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 581/2019/4-2 (Browse shelf) | https://journals.sagepub.com/doi/pdf/10.1177/1091142118804245 | Available | OP 581/2019/4-2 |
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In a representative survey, German citizens are asked whether inherited wealth beyond a certain amount should be taxed. Almost 60 percent state that it should not be taxed. Building on this survey, we identify factors that predict this opposition to the taxation of inherited wealth. We find monetary self-interest, redistributive preferences, and the adherence to traditional
values to matter. Women are more likely to oppose wealth transfer taxes. We account for interdependencies to other intrafamilial transfers. Subjects’ attitude toward wealth transfer taxes does not depend on their personal experience in giving long-term care. Yet subjects who expect the typical German family to reward intrafamilial caregiving through higher
wealth transfers are less likely to oppose the taxation of inherited wealth. The opposite holds for subjects who expect these taxes to incentivize earlier inter vivos transfers.
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