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Living to save taxes

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Author Info
Eliason, Marcus
Ohlsson, Henry

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Abstract

Does taxation affect the timing of death? This is an interesting example of how behavior might be affected by economic incentives. We study how two changes in Swedish inheritance taxation 2004-2005 have affected daily all-cause mortality. Our main result is that mortality decreased by 17% the day before the expected tax repeals began.

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File URL: http://www.sciencedirect.com/science/article/B6V84-4S08JS7-1/2/038ec9e21be7acd405df5b565a2f55da
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Publisher Info
Article provided by Elsevier in its journal Economics Letters.

Volume (Year): 100 (2008)
Issue (Month): 3 (September)
Pages: 340-343
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Handle: RePEc:eee:ecolet:v:100:y:2008:i:3:p:340-343

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  1. 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, 01. [Downloadable!] (restricted)
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This page was last updated on 2009-11-7.

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