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Living to save taxes
Uppsala University, Units outside the University, Office of Labour Market Policy Evaluation.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics.ORCID iD: 0000-0001-8826-0410
2008 (English)In: Economics Letters, ISSN 0165-1765, Vol. 100, no 3, 340-343 p.Article in journal (Refereed) Published
Abstract [en]

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.
Keyword [en]
Behavioral response to taxes, Estate tax, Inheritance tax, Tax avoidance, Timing of death
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Research subject
URN: urn:nbn:se:uu:diva-108535DOI: 10.1016/j.econlet.2008.02.034ISI: 000259438700006OAI: oai:DiVA.org:uu-108535DiVA: diva2:236221
Available from: 2009-09-21 Created: 2009-09-21 Last updated: 2013-07-09

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Publisher's full texthttp://econpapers.repec.org/article/eeeecolet/v_3a100_3ay_3a2008_3ai_3a3_3ap_3a340-343.htm

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Ohlsson, Henry
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Office of Labour Market Policy EvaluationDepartment of Economics
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