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Did the Death of Australian Inheritance Taxes Affect Deaths?

  • Gans Joshua S

    ()

    (Melbourne Business School, University of Melbourne)

  • Leigh Andrew

    ()

    (Australian National University)

In 1979, Australia abolished federal inheritance taxes. Using daily deaths data, we show that approximately 50 deaths were shifted from the week before the abolition to the week after. This amounts to over half of those who would have been eligible to pay the tax. Although we cannot rule out the possibility that our results are driven by misreporting, our results imply that over the very short run, the death rate may be highly elastic with respect to the inheritance tax rate.

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File URL: http://www.degruyter.com/view/j/bejeap.2006.6.1/bejeap.2006.6.1.1654/bejeap.2006.6.1.1654.xml?format=INT
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Article provided by De Gruyter in its journal The B.E. Journal of Economic Analysis & Policy.

Volume (Year): 6 (2006)
Issue (Month): 1 (November)
Pages: 1-9

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Handle: RePEc:bpj:bejeap:v:topics.6:y:2006:i:1:n:23
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  1. Joshua S. Gans & Andrew Leigh, 2006. "The Millennium Bub," CEPR Discussion Papers 531, Centre for Economic Policy Research, Research School of Economics, Australian National University.
  2. 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, May.
  3. Gans, Joshua S. & Leigh, Andrew, 2009. "Born on the first of July: An (un)natural experiment in birth timing," Journal of Public Economics, Elsevier, vol. 93(1-2), pages 246-263, February.
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