Living to Save Taxes

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.

MoreLess

Year of publication:	2007
Authors:	Eliason, Marcus ; Ohlsson, Henry
Publisher:	Uppsala : Uppsala University, Department of Economics
Subject:	Steuerreform \| Erbschaftsteuer \| Steuersenkung \| Sterblichkeit \| Schweden \| Behavioral responses to taxation \| estate tax \| inheritance tax \| tax avoidance \| timing of death

freely available

Full text |

More access options

Check Google Scholar

In German libraries (KVK)

I need help

More details

Series:	Working Paper ; 2007:8
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	English
Other identifiers:	523140649 [GVK] hdl:10419/82696 [Handle] RePEc:hhs:uunewp:2007_008 [RePEc]
Classification:	D64 - Altruism ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; I19 - Health. Other
Source:	EconStor

Persistent link: https://www.econbiz.de/10010321562