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Timing of death and the repeal of the Swedish inheritance tax

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Author Info

  • Eliason, M.
  • Ohlsson, H.

Abstract

In response to the repeal of the Swedish inheritance tax people postponed death to avoid taxes. This is an example of the far-reaching behavioral effects of economic incentives and of unintended consequences of policy changes. Using individual data, including information on taxable estates, we find that deceased with, compared to those without, tax incentives to postpone death were 10 percentage points more likely to die the day after rather than the day before the repeal. An extended analysis suggests that the timing of deaths was affected not only during these two days but during a longer surrounding period.

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File URL: http://www.sciencedirect.com/science/article/pii/S1053535713000802
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Bibliographic Info

Article provided by Elsevier in its journal Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics).

Volume (Year): 45 (2013)
Issue (Month): C ()
Pages: 113-123

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Handle: RePEc:eee:soceco:v:45:y:2013:i:c:p:113-123

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Web page: http://www.elsevier.com/locate/inca/620175

Related research

Keywords: Behavioral responses to taxes; Estate tax; Inheritance tax; Tax avoidance; Mortality;

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References

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  1. 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.
  2. Miccinesi, Guido & Fischer, Susanne & Paci, Eugenio & Onwuteaka-Philipsen, Bregje D & Cartwright, Colleen & van der Heide, Agnes & Nilstun, Tore & Norup, Michael & Mortier, Freddy, 2005. "Physicians' attitudes towards end-of-life decisions: a comparison between seven countries," Social Science & Medicine, Elsevier, vol. 60(9), pages 1961-1974, May.
  3. Joshua Gans & Andrew Leigh, 2009. "The millennium bub," Applied Economics Letters, Taylor & Francis Journals, vol. 16(14), pages 1467-1470.
  4. Eliason, Marcus & Ohlsson, Henry, 2007. "Living to Save Taxes," Working Paper Series 2007:8, Uppsala University, Department of Economics.
  5. 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.
  6. 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.
  7. Gans Joshua S & Leigh Andrew, 2006. "Did the Death of Australian Inheritance Taxes Affect Deaths?," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 6(1), pages 1-9, November.
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Citations

Blog mentions

As found by EconAcademics.org, the blog aggregator for Economics research:
  1. Timing death with tax changes
    by Economic Logician in Economic Logic on 2010-05-06 14:06:00
  2. Now thatâ??s a tax review
    by Joshua Gans in Core Economics on 2010-05-05 19:46:13
  3. Dood en belastingen
    by Marco in eco.nomie.nl on 2010-06-02 15:43:04
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
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Cited by:
  1. 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.
  2. Elinder, Mikael & Erixson, Oscar & Ohlsson, Henry, 2010. "The Effect of Inheritance Receipt on Labor and Capital Income: Evidence from Swedish Panel Data," Working Paper Series, Center for Fiscal Studies 2010:3, Uppsala University, Department of Economics.
  3. Erixson, Oscar, 2014. "Health Responses to a Wealth Shock: Evidence from a Swedish Tax Reform," Working Paper Series 1011, Research Institute of Industrial Economics.
  4. Erixson, Oscar, 2014. "Health responses to a wealth shock: Evidence from a Swedish tax reform," Working Paper Series, Center for Fiscal Studies 2014:3, Uppsala University, Department of Economics.

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  1. Economic Logic blog

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