Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/82696
Authors: 
Eliason, Marcus
Ohlsson, Henry
Year of Publication: 
2007
Series/Report no.: 
Working Paper, Department of Economics, Uppsala University 2007:8
Abstract: 
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.
Subjects: 
Behavioral responses to taxation
estate tax
inheritance tax
tax avoidance
timing of death
JEL: 
D64
H24
I19
Document Type: 
Working Paper

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