Inheritance tax is one of the most controversial socio-political issues in taxation. Surveys reveal that the majority of the public in Germany are against inheritance taxation or its increase. However, little is known about the reasons behind its rejection or support in the political public sphere. By evaluating reader comments in online forums on two detailed interviews on the topic, this project examines opinions on inheritance tax within the public discourse. A content analysis is conducted with the aim of gaining a better understanding of how the tax is deemed problematical from moral, socio-political, and economic perspectives. Project duration: January 2015 to June 2017.
Beckert, Jens, and H. Lukas R. Arndt. 2016. "Unverdientes Vermögen oder illegitimer Eingriff in das Eigentumsrecht? Der öffentliche Diskurs um die Erbschaftssteuer in Deutschland und Österreich." MPIfG Discussion Paper 16/7. Max Planck Institute for the Study of Societies, Cologne.