Kopczuk, Wojciech; Slemrod, Joel - In: The Review of Economics and Statistics 85 (2003) 2, pp. 256-265
This paper examines data from U.S. federal tax returns to shed light on whether the timing of death is responsive to its tax consequences. We investigate the temporal pattern of deaths around the time of changes in the estate-tax system periods when living longer, or dying sooner, could...