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)
Pages: 13 pages
Date: 2007-01-08
New Economics Papers: this item is included in nep-hea, nep-ltv and nep-pbe
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Published in Economics Letters, 2008, pages 340-343.

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Journal Article: Living to save taxes (2008)
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Persistent link: https://EconPapers.repec.org/RePEc:hhs:uunewp:2007_008

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