Living to Save Taxes

17 Pages Posted: 24 Jan 2007

See all articles by Marcus Eliason

Marcus Eliason

IFAU - Institute for Labour Market Policy Evaluation

Henry Ohlsson

Uppsala University - Department of Economics

Date Written: January 8, 2007

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

JEL Classification: D64, H24, I19

Suggested Citation

Eliason, Marcus and Ohlsson, Henry, Living to Save Taxes (January 8, 2007). Available at SSRN: https://ssrn.com/abstract=959179 or http://dx.doi.org/10.2139/ssrn.959179

Marcus Eliason

IFAU - Institute for Labour Market Policy Evaluation ( email )

Box 513
751 20 Uppsala
Sweden

Henry Ohlsson (Contact Author)

Uppsala University - Department of Economics ( email )

Box 513
Uppsala, SE-75120
Sweden
+46 18 471 51 04 (Phone)

HOME PAGE: http://www.uueconomics.se/henryo/

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