Timing of death and the repeal of the Swedish inheritance tax
AbstractDoes 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 2003/04 and 2004/05 have affected mortality during the turns of the years. Our first main result is that deceased with estates taxable for legal heirs were 10 percentage points more likely to have died on New Year’s Day 2005, from when the inheritance tax was repealed, rather than on New Year’s Eve 2004, compared to deceased without taxable estates for legal heirs. The second main result is that deceased with estates taxable for a married spouse were 12 percentage points more likely to have died on New Year’s Day 2004, from when the inheritance tax between spouses was repealed, rather than on New Year’s Eve 2003, compared to deceased without taxable estates for a married spouse.
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Bibliographic InfoPaper provided by Uppsala University, Department of Economics in its series Working Paper Series, Center for Fiscal Studies with number 2010:2.
Length: 29 pages
Date of creation: 26 Mar 2010
Date of revision:
Contact details of provider:
Postal: Department of Economics, Uppsala University, P. O. Box 513, SE-751 20 Uppsala, Sweden
Phone: + 46 18 471 25 00
Fax: + 46 18 471 14 78
Web page: http://www.nek.uu.se/
More information through EDIRC
behavioral response to taxes; timing of death; estate tax; inheritance tax; tax avoidance; mortality;
Other versions of this item:
- Eliason, M. & Ohlsson, H., 2013. "Timing of death and the repeal of the Swedish inheritance tax," The Journal of Socio-Economics, Elsevier, vol. 45(C), pages 113-123.
- 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.
- 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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Working Paper Series, Center for Fiscal Studies
2009:10, Uppsala University, Department of Economics.
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