publication . Doctoral thesis . 2017

Essays on inheritance, small businesses and energy consumption

Escobar, Sebastian;
Open Access English
  • Published: 01 Jan 2017
  • Publisher: Uppsala universitet, Nationalekonomiska institutionen
  • Country: Norway
Essay 1: People’s planning to evade the inheritance tax curtails its merits. However, the extent of planning remains a matter of argument. According to popular belief, it is widespread, but few estimates have been presented. This study estimates the extent of estate size under-reporting, a form of inheritance tax planning, using the repeal of the Swedish tax on spousal bequests, in 2004, and a regression discontinuity design. The results show that, on average, estate sizes were 17 percent lower, and the share of estates that completely escaped tax payments was 26 percent larger due to under-reporting. As a consequence, government revenues from the tax were only ...
free text keywords: estates, bequests, inheritance taxes, tax evasion, tax avoidace, liquidity, entrepreneurship, small business, sub-metering, environment, smart meters, energy conservation, quasi experiment, Economics, Nationalekonomi
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