Einstellungen zur Vermögensteuer in Deutschland. Eine Vignettenanalyse anhand aktueller Umfragedaten

Patrick Sachweh and Debora Eicher

WSI-Mitteilungen, 2018, vol. 71, issue 5, 370-381

Abstract: In the face of rising economic inequality in Germany, a reintroduction of the wealth tax – which was abandoned in 1997 – has become a demand in public and political debate. Based on a vignette study embedded in a recent survey, the paper investigates the characteristics of the wealthy which shape popular support for a wealth tax and how social groups differ in their support. Its findings show that among the characteristics of the wealthy, attributes that indicate meritocratic wealth accumulation lower support for a wealth tax, while non-meritocratic factors increase support. This is especially the case for respondents from lower- and middle-income groups. Upper-income groups disagree with a wealth tax, particularly if the wealthy individuals come from a wealthy family background. All in all, the results underline the significance of merit for the legitimation of wealth and its taxation.

Date: 2018
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DOI: 10.5771/0342-300X-2018-5-370

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