Living to Save Taxes
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.
|Date of creation:||08 Jan 2007|
|Date of revision:|
|Publication status:||Published in Economics Letters, 2008, pages 340-343.|
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- 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.
- 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.
- 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.
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