Living to save taxes

C-Tier
Journal: Economics Letters
Year: 2008
Volume: 100
Issue: 3
Pages: 340-343

Score contribution per author:

0.503 = (α=2.01 / 2 authors) × 0.5x C-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

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 2004-2005 have affected daily all-cause mortality. Our main result is that mortality decreased by 17% the day before the expected tax repeals began.

Technical Details

RePEc Handle
repec:eee:ecolet:v:100:y:2008:i:3:p:340-343
Journal Field
General
Author Count
2
Added to Database
2026-01-25