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Living to Save Taxes

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Author Info
Eliason, Marcus () (Centre for European Labour Market Studies)
Ohlsson, Henry () (Department of Economics)

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Abstract

Does taxation affect the timing of death? This is important as an example of how behavior might be affected by economic incentives. We study how three changes in Swedish inheritance taxation 2004-2005 have affected daily all-cause mortality. Our first main result is that mortality decreased by 16 percent the day before the beginning of expected tax reductions. Second, there was no corresponding effect before an unexpected tax reduction.

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File URL: http://www.nek.uu.se/pdf/wp2007_8.pdf
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Publisher Info
Paper provided by Uppsala University, Department of Economics in its series Working Paper Series with number 2007:8.

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Length: 13 pages
Date of creation: 08 Jan 2007
Date of revision:
Publication status: Published in Economics Letters, 2008, pages 340-343.
Handle: RePEc:hhs:uunewp:2007_008

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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 responses to taxation; estate tax; inheritance tax; tax avoidance; timing of death;

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Find related papers by JEL classification:
D64 - Microeconomics - - Welfare Economics - - - Altruism
H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
I19 - Health, Education, and Welfare - - Health - - - Other

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  1. Wojciech Kopczuk & Joel Slemrod, 2003. "Dying to Save Taxes: Evidence from Estate-Tax Returns on the Death Elasticity," The Review of Economics and Statistics, MIT Press, vol. 85(2), pages 256-265, 01. [Downloadable!] (restricted)
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This page was last updated on 2009-11-18.

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