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The role of information in eliciting support for inheritance taxation: experimental evidence from Luxembourg
July 2026
Abstract: This paper uses a survey experiment embedded in the Survey of Health, Ageing and Retirement (SHARE) for Luxembourg – a representative sample of the population aged 50 and above in the country – to show how provision of information influences elicited support for inheritance taxation. While support is low in generic, direct questions about inheritance taxation, support increases when respondents are asked to express views about linear tax rates with explicit tax exemption thresholds and when information is provided about how tax revenues will be used – especially if respondents are told revenues will be used to improve the quality of basic education. This information effect acts even in a setting in which the focus is on inheritances from parents to children and in a country with low inheritance taxation. The effect is however only relevant for respondents who are initially opposed to a tax.
| Type: | Journal article |
| Theme(s): | Wealth accumulation and wealth inequality Fiscal policy, taxation and social protection Survey experiments |
| Keywords: | inheritance taxation, Luxembourg, SHARE, survey experiment, vignettes |
| JEL Classification: | D31, D63, E62, H24, H53 |
| 10.1007/s10797-026-09993-1 |
Reference
Olivera, J., Schokkaert, E. & Van Kerm, P. (2026), 'The role of information in eliciting support for inheritance taxation: experimental evidence from Luxembourg', International Tax and Public Finance.
@ARTICLE{pvk-2006,
Author = {Olivera, Javier and Schokkaert, Erik and Van Kerm, Philippe},
Title = {The role of information in eliciting support for inheritance taxation: experimental evidence from {L}uxembourg},
Journal = {International Tax and Public Finance},
Month = jul,
Year = {2026},
Note = {Published online}
}Download links
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Other versions
Olivera, J., Schokkaert, E. & Van Kerm, P. (2024), 'The role of information in eliciting support for inheritance taxation', International Inequalities Institute Working Paper 104, London School of Economics and Political Science, London, UK.
Presentation(s) of this work (PVK only)
The Role of Information in Eliciting Support for Inheritance Taxation. Perceptions of Inequality workshop, London, 2025.
Dataset(s) used in the paper
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