publication . Report . Research . 2018

Inheritance tax planning at the end of life

Erixson, Oscar; Escobar, Sebastian;
Open Access English
  • Published: 01 Jan 2018
  • Publisher: Uppsala universitet, UCFS
  • Country: Norway
Abstract
There is a ongoing debate about whether inheritance and estate taxes are effective in raising revenues and in contributing to a more equal society. The different views on transfer taxes are largely dependent on beliefs about whether people plan their wealth to avoid these taxes. In this paper, we follow Kopczuk (2007) and study people's planning response to the onset of terminal illness. An extension of Kopczuk's work is that we can effectively control for responses in wealth caused by terminal illness but unrelated to tax planning. We do this by exploiting a tax reform in Sweden that removed the incentives for people to plan their estates to avoid inheritance t...
Subjects
Medical Subject Headings: health care economics and organizations
free text keywords: tax avoidance, tax evasion, tax reform, terminal illness, Economics, Nationalekonomi, H26, H31, D64, D14, ddc:330
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publication . Report . Research . 2018

Inheritance tax planning at the end of life

Erixson, Oscar; Escobar, Sebastian;