2003
DOI: 10.1162/003465303765299783 View full text |Buy / Rent full text
|
|

Abstract: Abstract-This paper examines data from U.S. federal tax returns to shed light on whether the timing of death is responsive to its tax consequences. We investigate the temporal pattern of deaths around the time of changes in the estate-tax system periods when living longer, or dying sooner, could significanlly affect estate-tax liability. We find some evidence that there is a small death elasticity, although we cannot rule out that what we have uncovered is ex post doctoring of the reported date of death.

Help me understand this report

Search citation statements

Order By: Relevance
Select...
0
1
0

Publication Types

Select...

Relationship

0
0

Authors

Journals