Abstract
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.
Original language | English |
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Pages (from-to) | 179-183 |
Number of pages | 5 |
Journal | Political Quarterly |
Volume | 79 |
Issue number | 2 |
DOIs | |
Publication status | Published - Apr 2008 |