Fair inheritance taxation in the presence of tax planning

Research, Conference object, Preprint OPEN
Wrede, Matthias;
  • Publisher: ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft Kiel und Hamburg
  • Subject: D64 | warm glow of giving | H21 | H24 | H26 | fair taxation | inheritance tax | tax planning,inheritance tax,fair taxation,warm glow of giving | tax planning
    • jel: jel:D64 | jel:H21 | jel:H26 | jel:H24
      ddc: ddc:330

This paper presents an analysis of the extent to which tax planning affects the level of the inheritance tax rate that is perceived to be fair. In a factorial survey conducted in Germany, tax planning was found to increase the fair tax rate by approximately 4 percentage... View more
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