Did the Death of Australian Inheritance Taxes Affect Deaths?

9 Pages Posted: 8 Jun 2006 Last revised: 10 Oct 2012

See all articles by Joshua S. Gans

Joshua S. Gans

University of Toronto - Rotman School of Management; NBER

Andrew Leigh

Australian House of Representatives Parliament House; Centre for Applied Macroeconomic Analysis, ANU; IZA

Date Written: June 1, 2006

Abstract

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 findings suggest that the scheduled abolition of the US inheritance tax may lead some deaths to be shifted from the last week of 2009 into the first week of 2010.

Keywords: Behavioral responses to taxation, timing of deaths, estate tax

JEL Classification: H26, I12

Suggested Citation

Gans, Joshua S. and Leigh, Andrew, Did the Death of Australian Inheritance Taxes Affect Deaths? (June 1, 2006). Available at SSRN: https://ssrn.com/abstract=907250 or http://dx.doi.org/10.2139/ssrn.907250

Joshua S. Gans (Contact Author)

University of Toronto - Rotman School of Management ( email )

Canada

HOME PAGE: http://www.joshuagans.com

NBER ( email )

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United States

Andrew Leigh

Australian House of Representatives Parliament House ( email )

Canberra, 2600
Australia

Centre for Applied Macroeconomic Analysis, ANU ( email )

ANU College of Business and Economics
Canberra, Australian Capital Territory 0200
Australia

IZA ( email )

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