Eliason, Marcus; Ohlsson, Henry - Nationalekonomiska Institutionen, Uppsala Universitet - 2010
likely to have died on New Year’s Day 2005, from when the inheritance tax was repealed, rather than on New Year’s Eve 2004 … a married spouse were 12 percentage points more likely to have died on New Year’s Day 2004, from when the inheritance … tax between spouses was repealed, rather than on New Year’s Eve 2003, compared to deceased without taxable estates for a …