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Living to Save Taxes

Marcus Eliason () and Henry Ohlsson ()

No 2007:8, Working Paper Series from Uppsala University, Department of Economics

Abstract: 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.

Keywords: Behavioral responses to taxation; estate tax; inheritance tax; tax avoidance; timing of death (search for similar items in EconPapers)
JEL-codes: D64 H24 I19 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-hea, nep-ltv and nep-pbe
Date: 2007-01-08
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Published in Economics Letters, 2008, pages 340-343.

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