The role of information in eliciting support for inheritance taxation

Javier Olivera, Erik Schokkaert and Philippe Van Kerm

LSE Research Online Documents on Economics from London School of Economics and Political Science, LSE Library

Abstract: This paper uses a survey experiment embedded in the Survey of Health, Ageing and Retirement (SHARE) for Luxembourg – a representative sample of the population aged 50 and above in the country – to show how provision of information influences elicited support for inheritance taxation. While support is low in generic, direct questions about inheritance taxation, support increases when respondents are asked to express views about linear tax rates with explicit tax exemption thresholds and when information is provided about how tax revenues will be used – especially if respondents are told revenues will be used to improve the quality of basic education. This information effect plays even in our setting in which the focus is on inheritances from parents to children. It is only relevant however for respondents who were initially opposed to the tax and does not affect strongly the proponents.

Keywords: inheritance taxation; vignettes; survey experiment; Luxembourg; SHARE (search for similar items in EconPapers)
JEL-codes: D31 D63 E62 H24 H53 (search for similar items in EconPapers)
Pages: 41 pages
Date: 2024-12-04
References: Add references at CitEc
Citations:

Downloads: (external link)
http://eprints.lse.ac.uk/130698/ Open access version. (application/pdf)
Our link check indicates that this URL is bad, the error code is: 503 Service Unavailable (http://eprints.lse.ac.uk/130698/ [301 Moved Permanently]--> https://eprints.lse.ac.uk/130698/)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ehl:lserod:130698

Access Statistics for this paper

More papers in LSE Research Online Documents on Economics from London School of Economics and Political Science, LSE Library LSE Library Portugal Street London, WC2A 2HD, U.K.. Contact information at EDIRC.
Bibliographic data for series maintained by LSERO Manager ().