Did the Death of Australian Inheritance Taxes Affect Deaths?

In 1979, Australia abolished federal inheritance taxes. Using daily deaths data, we show that approximately 50 deaths were shifted from the week before the abolition to the week after (amounting to over half of those who would have been eligible to pay the tax). Our results imply that over the very short run, the death rate is highly elastic with respect to the inheritance tax rate.

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Year of publication:	2006-08
Authors:	Gans, Joshua S. ; Leigh, Andrew
Institutions:	Research School of Economics, College of Business and Economics
Subject:	behavioural responses to taxation \| timing of deaths \| estate tax

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Extent:	application/pdf
Series:	CEPR Discussion Papers.
Type of publication:	Book / Working Paper
Notes:	Number 530
Classification:	H26 - Tax Evasion ; I12 - Health Production: Nutrition, Mortality, Morbidity, Substance Abuse and Addiction, Disability, and Economic Behavior
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10004977255