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Eliason, Marcus; Ohlsson, Henry - 2007

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...

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

The equal division puzzle - empirical evidence on intergenerational transfers in Sweden

Ohlsson, Henry - 2007

, Sweden deceased in 2004. Unequal sharing is unusual, depending on definitions only 7-25 percent of the estates are unequally …

Persistent link: https://www.econbiz.de/10010321579

Tax avoidance - a natural experiment

Ohlsson, Henry - 2007

The objective of this paper is to empirically study if and to what extent people legally reduce their tax payments. There are few empirical studies of tax avoidance although avoidance may seriously affect the possibilities to raise tax revenue. I use a sample of Swedish siblings receiving...

Persistent link: https://www.econbiz.de/10010321611

Long term effects of public policy for displaced workers in Sweden - shipyard workers in the West and miners in the North

Ohlsson, Henry; Storrie, Donald - 2007

focus is on the individuals affected by the cutbacks at the LKAB iron ore mines in northern Sweden in 1983 and the closure … of the Uddevalla Shipyard in western Sweden in 1985. These workers not only experienced job loss, but were also the … target group for extraordinary labour market policies. Using register data from Statistics Sweden (labour market status …

Persistent link: https://www.econbiz.de/10010321623

The legacy of the Swedish gift and inheritance tax, 1884-2004

Ohlsson, Henry - 2007

This paper has two objectives. The first is to study the revenue from the gift, inheritance, and estate taxes in Sweden … particular. It is also a very interesting episode in the economic history of Sweden. I have access to aggregate tax revenue data …

Persistent link: https://www.econbiz.de/10010321625

Carnegie visits Nobel: Do inheritances affect labor and capital income?

Elinder, Mikael; Erixson, Oscar; Ohlsson, Henry - 2011

The objective of this paper is to study when and how much labor supply and savings of heirs respond to inheritances. We estimate fixed effects models following direct heirs, inheriting in 2004, during the years 2000 - 2008 using Swedish panel data. Our first main result is that the more the heir...

Persistent link: https://www.econbiz.de/10010321389

Timing of death and the repeal of the Swedish inheritance tax

Eliason, Marcus; Ohlsson, Henry - 2010

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 2003/04 and 2004/05 have affected mortality during the turns of the years. Our first main result is that...

Persistent link: https://www.econbiz.de/10010321395

Who is at the top? Wealth mobility over the life cycle

Hochguertel, Stefan; Ohlsson, Henry - 2012

Who is wealthy? This paper presents empirical estimates of household movements into and out of the top percents of the wealth distribution over individual life cycles. There are life-cycle motives and precautionary motives for wealth accumulation. The opportunities to accumulate wealth create...

Persistent link: https://www.econbiz.de/10010321431

Loss evasion and tax aversion

Engström, Per; Nordblom, Katarina; Ohlsson, Henry; … - 2011

The objective of this paper is to study if taxpayers behave in a loss averse manner when filing their tax returns. This is important for tax design but also for understanding human behavior in general. The predictions of prospect theory can be contrasted to those of expected utility theory. We...

Persistent link: https://www.econbiz.de/10010321471