Dying to Save Taxes: Evidence from Estate-Tax Returns on the Death Elasticity

Wojciech Kopczuk · Joel Slemrod

70 citations0/0 files storedThe Review of Economics and Statistics

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Economic and Fiscal Studies Taxation and Compliance Studies Corporate Taxation and Avoidance

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 significantly 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.

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References

2000What Happens When You Tax the Rich? Evidence from Executive Compensation 1992Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986 1999Taxes and the Timing of Births 1990Postponement of Death Until Symbolically Meaningful Occasions 1988DEATH TAKES A HOLIDAY: MORTALITY SURROUNDING MAJOR SOCIAL OCCASIONS 1973A Dip in Deaths Before Ceremonial Occasions: Some New Relationships Between Social Integration and Mortality 1995DOES THE INCOME TAX AFFECT MARITAL DECISIONS?

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2010Economics of estate taxation: a brief review of theory and evidence 2015New Evidence on Taxes and the Timing of Birth 2018The Effect of Temporary Tax Laws on Understanding and Predicting Corporate Earnings 2013Financial Accounting Consequences of Temporary Tax Law: Evidence from the R&D Tax Credit.

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