Breaking the norms: When is evading inheritance taxes socially acceptable norms

Beitrag in einer Fachzeitschrift
(Originalarbeit)


Details zur Publikation

Autor(en): Abraham M, Lorek K, Richter F, Wrede M
Zeitschrift: European Journal of Political Economy
Jahr der Veröffentlichung: 2018
Band: 52
Seitenbereich: 85-102
ISSN: 0176-2680
Sprache: Englisch


Abstract


Using the example of inheritance tax, we examine the relationship between the structure of the tax and the strength of the social tax compliance norm. Based on the assumption that deviation from a legal norm is the more accepted the less its underlying principles are jeopardized, we argue that violating the tax compliance norm is socially justifiable if revenue requirements as well as equity and efficiency tax principles are not infringed upon by the evasion. Building on the literature on tax evasion, optimal inheritance taxation, and family economics, we hypothesize that a large nondeclared amount of transfer and a high liquidity of the transferred asset decrease the acceptability of inheritance tax evasion and that both a high degree of kinship and young age of the heir increase the acceptance of evasion. Utilizing an experimental design embedded in a survey on the acceptance of inheritance tax evasion conducted in Germany in 2012, we confirm these hypotheses empirically.



FAU-Autoren / FAU-Herausgeber

Abraham, Martin Prof. Dr.
Lehrstuhl für Soziologie und Empirische Sozialforschung (Schwerpunkt Arbeitsmarktsoziologie)
Lorek, Kerstin Dr.
Richter, Friedemann
Lehrstuhl für Soziologie und Empirische Sozialforschung (Schwerpunkt Arbeitsmarktsoziologie)
Lehrstuhl für Volkswirtschaftslehre, insbesondere Sozialpolitik
Wrede, Matthias Prof. Dr.
Lehrstuhl für Volkswirtschaftslehre, insbesondere Sozialpolitik


Zitierweisen

APA:
Abraham, M., Lorek, K., Richter, F., & Wrede, M. (2018). Breaking the norms: When is evading inheritance taxes socially acceptable norms. European Journal of Political Economy, 52, 85-102. https://dx.doi.org/http://dx.doi.org/10.1016/j.ejpoleco.2017.05.003

MLA:
Abraham, Martin, et al. "Breaking the norms: When is evading inheritance taxes socially acceptable norms." European Journal of Political Economy 52 (2018): 85-102.

BibTeX: 

Zuletzt aktualisiert 2018-19-04 um 04:00