Living to Save Taxes
AbstractDoes 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 InfoPaper provided by Uppsala University, Department of Economics in its series Working Paper Series with number 2007:8.
Length: 13 pages
Date of creation: 08 Jan 2007
Date of revision:
Publication status: Published in Economics Letters, 2008, pages 340-343.
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 responses to taxation; estate tax; inheritance tax; tax avoidance; timing of death;
Other versions of this item:
- D64 - Microeconomics - - Welfare Economics - - - Altruism; Philanthropy
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- I19 - Health, Education, and Welfare - - Health - - - Other
This paper has been announced in the following NEP Reports:
- NEP-ALL-2007-01-28 (All new papers)
- NEP-HEA-2007-01-28 (Health Economics)
- NEP-LTV-2007-01-28 (Unemployment, Inequality & Poverty)
- NEP-PBE-2007-01-28 (Public Economics)
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.:
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The B.E. Journal of Economic Analysis & Policy,
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"Timing of death and the repeal of the Swedish inheritance tax,"
Working Paper Series
2010:5, Uppsala University, Department of Economics.
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- 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.
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Journal of Public Economics,
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- 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.
- 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.
- Wojciech Kopczuk, 2012. "Taxation of Intergenerational Transfers and Wealth," NBER Working Papers 18584, National Bureau of Economic Research, Inc.
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