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Timing of death and the repeal of the Swedish inheritance tax
Uppsala University, Units outside the University, Office of Labour Market Policy Evaluation.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics.
2010 (English)Report (Other academic)
Abstract [en]

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 deceased with estates taxable for legal heirs were 10 percentage points more likely to have died on New Year’s Day 2005, from when the inheritance tax was repealed, rather than on New Year’s Eve 2004, compared to deceased without taxable estates for legal heirs. The second main result is that deceased with estates taxable for 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12 percentage points more likely to have died on New Year’s Day 2004, from when the inheritance tax between spouses was repealed, rather than on New Year’s Eve 2003, compared to deceased without taxable estates for a married spouse.

Place, publisher, year, edition, pages
Uppsala, 2010. , 29 p.
Series
Working paper / Department of Economics, Uppsala University (Online), ISSN 1653-6975 ; 2010:5
Keyword [en]
behavioral response to taxes, timing of death, estate tax, inheritance
National Category
Economics
Identifiers
URN: urn:nbn:se:uu:diva-161794OAI: oai:DiVA.org:uu-161794DiVA: diva2:457378
Available from: 2011-11-18 Created: 2011-11-17 Last updated: 2011-11-18Bibliographically approved

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Eliason, MarcusOhlsson, Henry
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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf