Living to save taxes

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 be...

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Veröffentlicht in:	Economics letters 2008-09, Vol.100 (3), p.340-343
Hauptverfasser:	Eliason, Marcus, Ohlsson, Henry
Format:	Artikel
Sprache:	eng
Schlagworte:	Behavioral response to taxes Behavioural economics Business and economics D640 Death Economics Ekonomi Estate tax H260 I190 Inheritance Inheritance tax Nationalekonomi Property taxes SAMHÄLLSVETENSKAP SOCIAL SCIENCES Sweden Tax avoidance Timing of death
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Beschreibung
Zusammenfassung:	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.
ISSN:	0165-1765 1873-7374 1873-7374
DOI:	10.1016/j.econlet.2008.02.034