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Timing of death and the repeal of the Swedish inheritance tax
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
2013 (English)In: The Journal of Socio-Economics, ISSN 1053-5357, E-ISSN 1879-1239, Vol. 45, 113-123 p.Article in journal (Refereed) Published
Abstract [en]

In response to the repeal of the Swedish inheritance tax people postponed death to avoid taxes. This is an example of the far-reaching behavioral effects of economic incentives and of unintended consequences of policy changes. Using individual data, including information on taxable estates, we find that deceased with, compared to those without, tax incentives to postpone death were 10 percentage points more likely to die the day after rather than the day before the repeal. An extended analysis suggests that the timing of deaths was affected not only during these two days but during a longer surrounding period.

Place, publisher, year, edition, pages
2013. Vol. 45, 113-123 p.
Keyword [en]
behavioral responses to taxes, estate tax, inheritance tax, tax avoidance, mortality
National Category
Economics
Research subject
Economics
Identifiers
URN: urn:nbn:se:uu:diva-204417DOI: 10.1016/j.socec.2013.05.002ISI: 000333061700016OAI: oai:DiVA.org:uu-204417DiVA: diva2:638893
Available from: 2013-08-04 Created: 2013-08-04 Last updated: 2017-12-06Bibliographically approved

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Publisher's full texthttp://econpapers.repec.org/article/eeesoceco/v_3a45_3ay_3a2013_3ai_3ac_3ap_3a113-123.htm

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Eliason, MarcusOhlsson, Henry

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