Timing of death and the repeal of the Swedish inheritance tax
AbstractIn 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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Bibliographic InfoArticle 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 ()
Contact details of provider:
Web page: http://www.elsevier.com/locate/inca/620175
Behavioral responses to taxes; Estate tax; Inheritance tax; Tax avoidance; Mortality;
Other versions of this item:
- 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.
- Eliason, Marcus & Ohlsson, Henry, 2010. "Timing of death and the repeal of the Swedish inheritance tax," Working Paper Series, Center for Fiscal Studies 2010:2, Uppsala University, Department of Economics.
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
- I12 - Health, Education, and Welfare - - Health - - - Health Production
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Blog mentionsAs found by EconAcademics.org, the blog aggregator for Economics research:
- Timing death with tax changes
by Economic Logician in Economic Logic on 2010-05-06 14:06:00
- Now thatâ??s a tax review
by Joshua Gans in Core Economics on 2010-05-05 19:46:13
- Dood en belastingen
by Marco in eco.nomie.nl on 2010-06-02 15:43:04
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