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Timing of death and the repeal of the Swedish inheritance tax

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Author Info

  • Eliason, Marcus

    ()
    (Institute of Labour Market Policy Evaluation (IFAU))

  • Ohlsson, Henry

    ()
    (Uppsala Center for Fiscal Studies)

Abstract

Does 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heirs were 10 percentage points more likely to have died on New Year’s Day 2005, from when the inheritance tax was repealed, rather than on New Year’s Eve 2004, compared to deceased without taxable estates for legal heirs.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12 percentage points more likely to have died on New Year’s Day 2004, from when the inheritance tax between spouses was repealed, rather than on New Year’s Eve 2003, compared to deceased without taxable estates for a married spouse.

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File URL: http://ucfs.nek.uu.se/digitalAssets/129/129560_wp20102.pdf
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Bibliographic Info

Paper provided by Uppsala University, Department of Economics in its series Working Paper Series, Center for Fiscal Studies with number 2010:2.

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Length: 29 pages
Date of creation: 26 Mar 2010
Date of revision:
Publication status: Published as Eliason, Marcus and Henry Ohlsson, 'Timing of death and the repeal of the Swedish inheritance tax' in Journal of Socio-Economics, 2013, pages 113-123.
Handle: RePEc:hhs:uufswp:2010_002

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
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Web page: http://www.nek.uu.se/
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Related research

Keywords: behavioral response to taxes; timing of death; estate tax; inheritance tax; tax avoidance; mortality;

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References

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  1. Joshua S. Gans & Andrew Leigh, 2006. "Did the Death of Australian Inheritance Taxes Affect Deaths?," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University 530, Centre for Economic Policy Research, Research School of Economics, Australian National University.
  2. Eliason, Marcus & Ohlsson, Henry, 2007. "Living to Save Taxes," Working Paper Series, Uppsala University, Department of Economics 2007:8, Uppsala University, Department of Economics.
  3. Henry Ohlsson, Michael Neugart and, 2009. "Economic incentives and the timing of births: Evidence from the German parental benefit reform 2007," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics 2009:10, Uppsala University, Department of Economics.
  4. Joshua Gans & Andrew Leigh, 2009. "The millennium bub," Applied Economics Letters, Taylor & Francis Journals, Taylor & Francis Journals, vol. 16(14), pages 1467-1470.
  5. 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.
  6. Joshua S. Gans & Andrew Leigh, 2006. "Born on the First of July: An (Un)natural Experiment in Birth Timing," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University 529, Centre for Economic Policy Research, Research School of Economics, Australian National University.
  7. 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, Elsevier, vol. 60(9), pages 1961-1974, May.
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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
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Cited by:
  1. Elinder, Mikael & Erixson, Oscar & Ohlsson, Henry, 2011. "Carnegie visits Nobel: Do inheritances affect labor and capital income?," Working Paper Series, Uppsala University, Department of Economics 2011:5, Uppsala University, Department of Economics.
  2. 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, Springer, vol. 26(1), pages 87-108, January.
  3. Erixson, Oscar, 2014. "Health responses to a wealth shock: Evidence from a Swedish tax reform," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics 2014:3, Uppsala University, Department of Economics.
  4. Erixson, Oscar, 2014. "Health Responses to a Wealth Shock: Evidence from a Swedish Tax Reform," Working Paper Series, Research Institute of Industrial Economics 1011, Research Institute of Industrial Economics.

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