Living to save taxes
2008 (English)In: Economics Letters, ISSN 0165-1765, Vol. 100, no 3, 340-343 p.Article in journal (Refereed) Published
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.
Place, publisher, year, edition, pages
2008. Vol. 100, no 3, 340-343 p.
Behavioral response to taxes, Estate tax, Inheritance tax, Tax avoidance, Timing of death
Research subject Economics
IdentifiersURN: urn:nbn:se:uu:diva-108535DOI: 10.1016/j.econlet.2008.02.034ISI: 000259438700006OAI: oai:DiVA.org:uu-108535DiVA: diva2:236221