This file is part of IDEAS, which uses RePEc data


[ Papers | Articles | Software | Books | Chapters | Authors | Institutions | JEL Classification | NEP reports | Search | New papers by email | Author registration | Rankings | Volunteers | FAQ | Blog | Help! ]

Did the Death of Australian Inheritance Taxes Affect Deaths?

Author info | Abstract | Publisher info | Download info | Related research | Statistics
Author Info
Joshua S. Gans
Andrew Leigh

Additional information is available for the following registered author(s):

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 (amounting to over half of those who would have been eligible to pay the tax). Our results imply that over the very short run, the death rate is highly elastic with respect to the inheritance tax rate.

Download Info
To download:

If you experience problems downloading a file, check if you have the proper application to view it first. Information about this may be contained in the File-Format links below. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://econrsss.anu.edu.au/pdf/DP530.pdf
File Format: application/pdf
File Function:
Download Restriction: no

Publisher Info
Paper provided by Centre for Economic Policy Research, Research School of Social Sciences, Australian National University in its series CEPR Discussion Papers with number 530.

Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Length:
Date of creation: Aug 2006
Date of revision:
Handle: RePEc:auu:dpaper:530

Contact details of provider:
Web page: http://econrsss.anu.edu.au/
More information through EDIRC

For technical questions regarding this item, or to correct its listing, contact: (Drew Treasure).

Related research
Keywords: behavioural responses to taxation; timing of deaths; estate tax;

Other versions of this item:

Find related papers by JEL classification:
H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
I12 - Health, Education, and Welfare - - Health - - - Health Production

This paper has been announced in the following NEP Reports:

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Wojciech Kopczuk & Joel Slemrod, 2001. "Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity," NBER Working Papers 8158, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  2. Joshua S. Gans & Andrew Leigh, 2006. "The Millennium Bub," CEPR Discussion Papers 531, Centre for Economic Policy Research, Research School of Social Sciences, Australian National University. [Downloadable!]
  3. 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 Social Sciences, Australian National University. [Downloadable!]
    Other versions:
Full references

Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Joshua S. Gans & Andrew Leigh, 2006. "The Millennium Bub," CEPR Discussion Papers 531, Centre for Economic Policy Research, Research School of Social Sciences, Australian National University. [Downloadable!]
Statistics
Access and download statistics

Did you know? About 1000 journals are listed on RePEc.

This page was last updated on 2009-11-15.

This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.