Did the Death of Australian Inheritance Taxes Affect Deaths?
AbstractIn 1979, Australia abolished federal inheritance taxes. Using daily deaths data, we show that approximately 50 deaths were shifted from the week before the abolition to the week after. This amounts to over half of those who would have been eligible to pay the tax. Although we cannot rule out the possibility that our results are driven by misreporting, our results imply that over the very short run, the death rate may be highly elastic with respect to the inheritance tax rate.
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Bibliographic InfoArticle provided by De Gruyter in its journal The B.E. Journal of Economic Analysis & Policy.
Volume (Year): 6 (2006)
Issue (Month): 1 (November)
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Web page: http://www.degruyter.com
Other versions of this item:
- Joshua S. Gans & Andrew Leigh, 2006. "Did the Death of Australian Inheritance Taxes Affect Deaths?," CEPR Discussion Papers 530, Centre for Economic Policy Research, Research School of Economics, Australian National University.
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
- I12 - Health, Education, and Welfare - - Health - - - Health Production
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