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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)

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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Bibliographic 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

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
Email:
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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References

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  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.
  2. Joshua S. Gans & Andrew Leigh, 2006. "Did the Death of Australian Inheritance Taxes Affect Deaths?," CEPR Discussion Papers 530, Centre for Economic Policy Research, Research School of Economics, Australian National University.
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Citations

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Cited by:
  1. Eliason, Marcus & Ohlsson, Henry, 2010. "Timing of death and the repeal of the Swedish inheritance tax," Working Paper Series, Center for Fiscal Studies 2010:2, Uppsala University, Department of Economics.
  2. Wilches-Gutiérrez, José L. & Arenas-Monreal, Luz & Paulo-Maya, Alfredo & Peláez-Ballestas, Ingris & Idrovo, Alvaro J., 2012. "A ‘beautiful death’: Mortality, death, and holidays in a Mexican municipality," Social Science & Medicine, Elsevier, vol. 74(5), pages 775-782.
  3. 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, vol. 26(1), pages 87-108, January.
  4. 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 Economics, Australian National University.

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