Living to save taxes
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 2004-2005 have affected daily all-cause mortality. Our main result is that mortality decreased by 17% the day before the expected tax repeals began.
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References listed on IDEAS
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- Gans Joshua S & Leigh Andrew, 2006.
"Did the Death of Australian Inheritance Taxes Affect Deaths?,"
The B.E. Journal of Economic Analysis & Policy,
De Gruyter, vol. 6(1), pages 1-9, November.
- 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.
- 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.
- 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.
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