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Did the Death of Australian Inheritance Taxes Affect Deaths?

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Author Info

  • Gans Joshua S

    ()
    (Melbourne Business School, University of Melbourne)

  • Leigh Andrew

    ()
    (Australian National University)

Abstract

In 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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File URL: http://www.degruyter.com/view/j/bejeap.2006.6.1/bejeap.2006.6.1.1654/bejeap.2006.6.1.1654.xml?format=INT
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Bibliographic Info

Article provided by De Gruyter in its journal The B.E. Journal of Economic Analysis & Policy.

Volume (Year): 6 (2006)
Issue (Month): 1 (November)
Pages: 1-9

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Handle: RePEc:bpj:bejeap:v:topics.6:y:2006:i:1:n:23

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References

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  1. Joshua S. Gans & Andrew Leigh, 2006. "Born on the First of July: An (Un)natural Experiment in Birth Timing," CEPR Discussion Papers 529, Centre for Economic Policy Research, Research School of Economics, Australian National University.
  2. Wojciech Kopczuk & Joel Slemrod, 2003. "Dying to Save Taxes: Evidence from Estate-Tax Returns on the Death Elasticity," The Review of Economics and Statistics, MIT Press, vol. 85(2), pages 256-265, May.
  3. Joshua Gans & Andrew Leigh, 2009. "The millennium bub," Applied Economics Letters, Taylor & Francis Journals, vol. 16(14), pages 1467-1470.
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Cited by:
  1. Wojciech Kopczuk, 2012. "Taxation of Intergenerational Transfers and Wealth," NBER Working Papers 18584, National Bureau of Economic Research, Inc.
  2. Eliason, Marcus & Ohlsson, Henry, 2010. "Timing of death and the repeal of the Swedish inheritance tax," Working Paper Series 2010:5, Uppsala University, Department of Economics.
  3. Michael Neugart & Henry Ohlsson, 2013. "Economic incentives and the timing of births: evidence from the German parental benefit reform of 2007," Journal of Population Economics, Springer, vol. 26(1), pages 87-108, January.
  4. Gans, Joshua S. & Leigh, Andrew, 2009. "Born on the first of July: An (un)natural experiment in birth timing," Journal of Public Economics, Elsevier, vol. 93(1-2), pages 246-263, February.
  5. Schulkind, Lisa & Shapiro, Teny Maghakian, 2014. "What a difference a day makes: Quantifying the effects of birth timing manipulation on infant health," Journal of Health Economics, Elsevier, vol. 33(C), pages 139-158.
  6. Eliason, Marcus & Ohlsson, Henry, 2008. "Living to save taxes," Economics Letters, Elsevier, vol. 100(3), pages 340-343, September.
  7. Joshua Gans & Andrew Leigh, 2009. "The millennium bub," Applied Economics Letters, Taylor & Francis Journals, vol. 16(14), pages 1467-1470.

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