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Why are inheritance taxes unpopular?

Dowding, Keith

Description

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...[Show more]

CollectionsANU Research Publications
Date published: 2008
Type: Journal article
URI: http://hdl.handle.net/1885/28956
Source: Political Quarterly
DOI: 10.1111/j.1467-923X.2008.00914.x

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