Welcome to the Science Space "Behavioural Economics and Social Transformation". Our Science Space is a co-operation of seven universities in Lower Saxony (Clausthal University of Technology, Georg-August University Göttingen, Leibniz University Hannover, Leuphana University Lüneburg, University of Oldenburg, University of Osnabrück, University of Vechta) with the Fraunhofer Institute for Applied Information Technology and is funded by the Volkswagen Foundation and the Ministry of Science and Culture of Lower Saxony as part of the "Science Spaces" funding line of the zukunft.niedersachsen programme.

Further information can be found on the website of the Leuphana University of Lüneburg.

When wealth is inherited, it is often about more than just money - it is about fairness. The structure of inheritance tax is therefore one of the most controversial issues in German tax policy. While some see it as an important instrument against wealth inequality, others fear that it will place a burden on families and businesses. At the same time, many citizens know little about the specific regulations. Together with Sarah Berens and Markus Tepe from the University of Bremen, I am therefore investigating in this project how information and ideas of fairness shape attitudes towards the design of inheritance tax. We are interviewing participants in the "Lower Saxony Panel". The aim is to gain a better understanding of how an objective and constructive public debate on the future of inheritance tax is possible. The project is funded by the NW Advanced programme of the Northwest Alliance.