A Factorial Survey on the Inheritance Tax and Compliance Norms

This paper builds on the tax compliance (evasion) literature  as initiated  by the work of Allingham and Sandmo (1972). Within  the last decades a vast empirical and theoreti cal literature evolved, incorporating norms as an important determinant of tax compliance behavior.  We  add to the literature,  which is mainly focused on income tax evasion,  by providing an evaluation of the inheritance tax.  It is shown that  closeness of relationship (family principles), type of inheritance, scope of evasion and income of heirs play a role for the judgment on acceptability of evasion, which is in line with theoretical predictions. The results indicate that a general compliance norm can be abated by conflicting norms, such as fairness considerations, equity principles or family principles.