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Living to save taxes
Authors:Marcus Eliason  Henry Ohlsson  
Affiliation:bCentre for European Labour Market Studies (CELMS), Department of Economics, Göteborg University, Sweden;cDepartment of Economics, Uppsala University, Box 513, SE-751 20 Uppsala, Sweden
Abstract: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.
Keywords:Behavioral response to taxes   Estate tax   Inheritance tax   Tax avoidance   Timing of deathEconLit subject descriptors: D640   H260   I190
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