Did the Death of Australian Inheritance Taxes Affect Deaths? Joshua S. Gans; Andrew Leigh

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Joshua S. Gans ; Andrew Leigh
Inheritance and succession
In 1979, Australia abolished federal inheritance taxes. Using daily deaths data, Joshua S. Gans and Andrew Leigh 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). Their 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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