Living to save taxes

Marcus Eliason () and Henry Ohlsson ()

Economics Letters, 2008, vol. 100, issue 3, pages 340-343

Abstract: 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.

Date: 2008

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Working Paper: Living to Save Taxes (2007)
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