Inheritance tax compliance – earmarking with normative value principles
| Autor: | Erich Kirchler, Jennifer Stark |
|---|---|
| Rok vydání: | 2017 |
| Předmět: |
Double taxation
Sociology and Political Science Public economics Direct tax 05 social sciences Tax reform 0506 political science Inheritance tax Value-added tax Tax credit 0502 economics and business 050602 political science & public administration State income tax Economics 050207 economics General Economics Econometrics and Finance Indirect tax |
| Zdroj: | International Journal of Sociology and Social Policy. 37:452-467 |
| ISSN: | 0144-333X |
| DOI: | 10.1108/ijssp-07-2016-0086 |
| Popis: | PurposeThe purpose of this paper is to investigate the relationship of inheritance tax behavior with normative value principles and factors found relevant for income tax compliance. Also, it examines the influence of affectedness and earmarking on inheritance tax compliance. Furthermore, it compares two countries similar in tax morale, tax culture as well as dominant normative value principles, Austria and Germany, of which one – Germany – levies inheritance taxes and the other – Austria – is debating its reintroduction.Design/methodology/approachA two (affected vs nonaffected) by two (Austria vs Germany) by two (inheritance tax vs stock profit tax) by three (no earmarking vs social justice earmarking vs equality of opportunity earmarking) experimental online questionnaire was conducted with 296 Austrians and 230 Germans.FindingsNormative value principles and other socio-psychological variables play an important role concerning inheritance tax behavior. Affectedness does not influence inheritance tax compliance. Earmarking inheritance tax to projects corresponding to these value principles increases inheritance tax compliance in the Austrian sample and could represent a measure to increase inheritance tax compliance in countries implementing inheritance tax or increasing inheritance tax.Originality/valueThis study draws a comprehensive picture of the socio-psychological variables relevant to inheritance tax behavior and tests the effect of earmarking as a policy measure to increase inheritance tax compliance. |
| Databáze: | OpenAIRE |
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