Topic

Court hears Bavaria's tax case

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Germany’s Constitutional Court began hearing Bavaria’s case on inheritance-tax regionalization, a proposal federal officials warn could spur tax competition among states.

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Inheritance taxation is unpopular, even amongst people who are unlikely to ever have to pay it. Why?

In four different studies - experiment! panels! behaviour! - @cvalebeek.bsky.social and I show political trust is a strong predictor for support for the tax.

www.tandfonline.com/doi/full/10....
Political trust and inheritance taxation: evidence from four studies
Inheritance (estate) taxation is a potentially powerful instrument for reducing inequality and raising state revenues, yet it attracts opposition well beyond the small minority who will ever pay it...
www.tandfonline.com
October 12, 2026 at 11:11 AM
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