Scandinavian Working Papers in Economics

Working Paper Series,
Uppsala University, Department of Economics

No 2007:8: Living to Save Taxes

Marcus Eliason () and Henry Ohlsson ()
Additional contact information
Marcus Eliason: Centre for European Labour Market Studies, Postal: Department of Economics, Göteborg University, Sweden
Henry Ohlsson: Department of Economics, Postal: Uppsala University, P.O. Box 513, SE-751 20 Uppsala, Sweden

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.

Keywords: Behavioral responses to taxation; estate tax; inheritance tax; tax avoidance; timing of death

JEL-codes: D64; H24; I19

13 pages, January 8, 2007

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Published as
Marcus Eliason and Henry Ohlsson, (2008), 'Living to Save Taxes', Economics Letters, vol 100, Issue 3, pages 340-343

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