9 research outputs found

    Should intra-familial time transfers be compensated financially?

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    This paper deals with social acceptance of applying the equity principle for intra-familial time transfers. Based on a representative survey among German citizens, the author provides empirical evidence on acceptance of financial compensation for different time transfers. Some 80% of the subjects stated that intra-familial long-term care should be compensated. At the same time, only 38% of subjects stated that grandparental childcare should be compensated: The majority accepts equity principle for intra-familial long-term care but not for grandparental childcare. Age has the strongest effect: subjects belonging to the old generation are more likely to accept the equity principle for informal long-term care as well as for grandparental childcare. Family valuation does not matter in any of the dimensions. It is puzzling that being a female by itself does not explain the differences in social acceptance even though females are much more actively involved in all types of time transfers

    Citizens' preferences for a tax exemption for caregivers in inheritance taxation: An empirical analysis using German survey data

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    We analyze survey data on the proposal to introduce a tax exemption for caregiving heirs to the German inheritance tax. Some 80 percent of the participants support this exemption. We explain interpersonal differences in the support for this tax exemption using a wide range of personal characteristics, beliefs and attitudes. We find self-interest to be relevant: Subjects with alive parents are more likely to support the tax exemption. The same holds for subjects who have personal experience in long- term care provision. While women are at the heart of intergenerational exchange relations, their support for the tax exemption is not found to be higher than for men. Subjects are more likely to support the tax exemption if they adhere to the social norm of indirect reciprocity or overestimate the tax burden of the German inheritance tax

    Should there be a more active role of family care assistants in long-term care provision? Survey evidence on the view of German citizens

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    This paper deals with the public acceptance of policies that pave the way for a more active role of family care assistants in long-term care provision. Family care assistants, i.e. non-relatives providing homecare services in the own private home of the care recipient, provide valuable help for adult children organizing long-term care for their parents. However, their support comes at the price of transferring more family-owned wealth to non-relatives. Based on a survey among German citizens, we provide empirical evidence on the factors that drive the support for a more active role of family care assistants. We find support to be higher among subjects who gave long-term care personally. Monetary self-interest is found to matter. In addition, we find evidence of a clear line of conflict: Citizens with alive parents are more likely to support a more active role of family care assistants than citizens whose parents are dead

    Citizens' preferences for a tax exemption for caregiving heirs: An empirical analysis

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    We analyze survey data on the proposal to introduce a tax exemption for caregiving heirs to the German inheritance tax. Some 80 percent of the participants support this exemption, about half of those supporting the tax exemption want to see it restricted to relatives. We explain interpersonal differences in policy preferences using a wide range of personal characteristics, beliefs and attitudes. Neither subjects' sex, nor their valuation of the family is found to have an effect while personal experience in long- term care provision and having alive parents strongly shape policy preferences. Subjects with alive parents and/or personal experience in long-term care provision are more likely to support the tax exemption but less likely to support the restriction to relatives. This result supports the bottom line of the recent social science literature on home care provision and intergenerational relations within the family: Many citizens in Germany feel overburdened with caregiving

    Should wealth transfers be taxed? Citizens' view on a fundamental question

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    In a recent representative survey, German citizens are asked whether or not inherited wealth beyond a certain amount should be taxed. Almost 60 percent stated that it should not be taxed. We use this survey to identify the factors that drive this fundamental opposition against the taxation of inherited wealth. We find monetary self-interest and redistributive preferences to drive citizens' attitude in this matter. We account for other intra-familial transfers, in partic-ular long-term care. Being at the heart of intra-familial exchange relations, women are more likely to oppose wealth transfer taxation than men are. Citizens' attitude towards inheritance taxation does not depend on their personal experience in giving long-term care. Expecting the typical German family to reward intra-familial caregiving through a higher inheritance reduces the opposition against the taxation of inherited wealth

    Policy preferences for inheritance taxation

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    We provide a comprehensive empirical study on the factors that drive citizens' policy preferences regarding inheritance taxation. It builds on a representative survey among more than 1.000 German citizens in 2014 and 2015. Support for inheritance taxation is found to be driven by monetary self-interest and redistributive preferences. It is lower among females and among subjects who overestimate the tax burden. We look beyond the narrow scope of inheritances and account for other forms of transfers in the family, in particular the provision of longterm care. More than 75 percent of our respondents consider it fair that family members who provided long-term care receive higher inheritances in exchange. This fairness preference does not drive policy preferences, but acceptance for inheritance taxation is higher among subjects who expect the typical German family to reward intrafamilial care-giving through a higher inheritance

    Microbiological Assessment of Glycyrrhizic Acid Effectiveness in Bacterial Vaginosis – A Comparative Study

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    Background. Bacterial vaginosis (BV) is one of the most common female diseases, which is currently characterized by an increasing rate of clinical sign reccurence, the appearance of asymptomatic carriers, and atypical forms. This study was aimed to evaluate the effectiveness of glycyrrhizic acid administration in the prevention of BV recurrence. Materials and Methods. The study involved 88 women after BV treatment (metronidazole per os for seven days). Participants were randomly divided into two groups: the main group included 46 patients who were administered 0.1% glycyrrhizic acid intravaginally for three months after the main treatment; the control group comprised 42 women who received no anti-recurrence BV course. The effectiveness was assessed three and six months after the beginning of treatment and included gynecological examination and laboratory assessments (pH, amine test, microbiological investigation). Results. After recommended BV treatment without anti-recurrence course, the recurrence of laboratory criteria for BV increased three months after the treatment, including the increase in vaginal pH to > 4.5 in all subjects, positive amine test in 35.7% of patients, the presence of Gardnerella vaginalis at a concentration of 104-105 CFU/ml in 31.0% of women, reduction in the frequency of Lactobacillus detection with worsening of the condition and the onset of clinical manifestations of the disease six months later. In the main group, after glycyrrhizic acid administration, laboratory criteria of BV recovery three months after the treatment, and clinical and laboratory markers of BV recovery six months after the treatment were lower as compared to the control group. Conclusions. The anti-recurrence course of BV (vaginal administration of 0.1% glycyrrhizic acid) demonstrated a decrease in the frequency of complaints, clinical and laboratory markers, stabilization of the species composition of Lactobacillus, and a decrease in facultative anaerobe concentration in the vaginal microbiome as compared to group without anti-recurrence treatment

    Should intra-familial time transfers be compensated financially?

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    This paper deals with social acceptance of applying the equity principle for intra-familial time transfers. Based on a representative survey among German citizens, the author provides empirical evidence on acceptance of financial compensation for different time transfers. Some 80% of the subjects stated that intra-familial long-term care should be compensated. At the same time, only 38% of subjects stated that grandparental childcare should be compensated: The majority accepts equity principle for intra-familial long-term care but not for grandparental childcare. Age has the strongest effect: subjects belonging to the old generation are more likely to accept the equity principle for informal long-term care as well as for grandparental childcare. Family valuation does not matter in any of the dimensions. It is puzzling that being a female by itself does not explain the differences in social acceptance even though females are much more actively involved in all types of time transfers

    Citizens’ preferences for intrafamilial wealth distribution and inheritance taxation

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    Zugleich: Dissertation, Universität Kassel, 201
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