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 before the expected tax repeals began.

Ämnesord

SAMHÄLLSVETENSKAP  -- Ekonomi och näringsliv -- Nationalekonomi (hsv//swe)

SOCIAL SCIENCES  -- Economics and Business -- Economics (hsv//eng)

Nyckelord

Behavioral response to taxes

Estate tax

Inheritance tax

Tax avoidance

Timing of death

Economics

Nationalekonomi

Nationalekonomi

Economics

Publikations- och innehållstyp

ref (ämneskategori)

art (ämneskategori)