Gans, Joshua; Leigh, Andrew - In: Topics in Economic Analysis & Policy 6 (2006) 1, pp. 1654-1654
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. This amounts to over half of those who would have been eligible to pay the tax. Although we cannot rule out the...