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The effect of death tax on the labour supply of donors: evidence from TRA97

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  • Insook Lee

Abstract

Exploiting estate tax cuts from the Taxpayer Relief Act of 1997 (TRA97), this paper estimates the effect of death tax on the labour supply of living potential donors. To this end, difference-in-difference with multiple imputation approach is applied to micro-level panel data. This paper finds that the estate tax cuts makes no difference in labour force participation or working hours of potential donors in a statistically meaningful way, although the TRA97 reduces marginal estate tax rates by 37.51% on average. This finding suggests that the death tax causes no meaningful distortion of living potential-donors’ labour supplies at either extensive or intensive margin.

Suggested Citation

  • Insook Lee, 2019. "The effect of death tax on the labour supply of donors: evidence from TRA97," Applied Economics, Taylor & Francis Journals, vol. 51(54), pages 5843-5855, November.
    • Handle: RePEc:taf:applec:v:51:y:2019:i:54:p:5843-5855
    DOI: 10.1080/00036846.2019.1626344
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