| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP13484 |
| DP13484 Salience of Inherited Wealth and the Support for Inheritance Taxation | |
| Daniel Waldenstrom; Spencer Bastani | |
| 发表日期 | 2019-01-24 |
| 出版年 | 2019 |
| 语种 | 英语 |
| 摘要 | We study how attitudes to inheritance taxation are influenced by information about the role of inherited wealth in society. Using a randomized experiment in a register-linked Swedish survey, we find that informing individuals about the large aggregate importance of inherited wealth and its link to inequality of opportunity significantly increases the support for inheritance taxation. The effect is almost uniform across socio-economic groups and survives a battery of robustness tests. Changes in the perceived economic importance of inherited wealth and altered views on whether luck matters most for economic success appear to be the main driving factors behind the treatment effect. Our findings suggest that the low salience of inherited wealth could be one explanation behind the relatively marginalized role of inheritance taxation in developed economies. |
| 主题 | Public Economics |
| 关键词 | Capital taxation Tax attitudes Equality of opportunity Randomized experiment |
| URL | https://cepr.org/publications/dp13484 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/542299 |
| 推荐引用方式 GB/T 7714 | Daniel Waldenstrom,Spencer Bastani. DP13484 Salience of Inherited Wealth and the Support for Inheritance Taxation. 2019. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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