Why are Inheritance Taxes Unpopular
Bibliographic Data
| ID | 10358802 |
|---|---|
| Authors | Keith Dowding (0000-0001-6888-9369, Australian National University, corresponding author) |
| Year | 2008 |
| Volume | 79 |
| Issue | 2 |
| Pages | 179-183 |
| Publication date | 2008-04-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | The Political Quarterly (JOURNAL) |
| Journal identifiers | ISSN: 0032-3179 • E-ISSN: 1467-923X |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1111/j.1467-923x.2008.00914.x |
| OpenAlex | W2042899707 |
| Language | EN |
| References cited | 5 |
There is a puzzle over why inheritance taxes are unpopular relative to other taxes since they are progressive and, assuming they are spent wisely on welfare goods, more people should gain than lose through inheritance tax. I examine four reasons why inheritance tax might be unpopular (a) propaganda, (b) fiscal illusion, (c) framing and developing the latter (d) an evolutionary basis in human reasoning. The latter suggests that the relative popularity of a tax is related to how far the money taxed is already ‘in the possession’ of the person taxed. Given these reasons I make a suggestion and examine some proposal for making inheritance tax less unpopular
Economics · Framing (construction · Inheritance (genetic algorithm · Inheritance tax · Law and economics · Market economy · Political science · Popularity · Public economics · State income tax · Tax deferral · Tax reform · Welfare · Decision-Making and Behavioral Economics · Economic theories and models · Financial Literacy, Pension, Retirement Analysis · Genetics · Law
| Highly cited | No |
|---|