Topics in Economic Analysis & Policy
 2006
DOI: 10.2202/1538-0653.1654
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Did the Death of Australian Inheritance Taxes Affect Deaths?

Joshua S. Gans
1
,
Andrew Leigh
2

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. This amounts to over half of those who would have been eligible to pay the tax. Although we cannot rule out the possibility that our results are driven by misreporting, our results imply that over the very short run, the death rate may be highly elastic with respect to the inheritance tax rate.

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Cited by 17 publications

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“…Exceptions to this areKopczuk and Slemrod (2003) andGans and Leigh (2006b), who find that changes in the estate tax rate in the US and Australia had an impact on the number of reported deaths. 3 All figures are in Australian dollars.…”
mentioning
confidence: 91%
Exaggerated anticipatory anxiety is common in social anxiety disorder (SAD). Neuroimaging studies have revealed altered neural activity in response to social stimuli in SAD, but fewer studies have examined neural activity during anticipation of feared social stimuli in SAD. The current study examined the time course and magnitude of activity in threat processing brain regions during speech anticipation in socially anxious individuals and healthy controls (HC). Method Participants (SAD n = 58; HC n = 16) underwent functional magnetic resonance imaging (fMRI) during which they completed a 90s control anticipation task and 90s speech anticipation task.
show abstract
“…Exceptions to this areKopczuk and Slemrod (2003) andGans and Leigh (2006b), who find that changes in the estate tax rate in the US and Australia had an impact on the number of reported deaths. 3 All figures are in Australian dollars.…”
mentioning
confidence: 91%
Exaggerated anticipatory anxiety is common in social anxiety disorder (SAD). Neuroimaging studies have revealed altered neural activity in response to social stimuli in SAD, but fewer studies have examined neural activity during anticipation of feared social stimuli in SAD. The current study examined the time course and magnitude of activity in threat processing brain regions during speech anticipation in socially anxious individuals and healthy controls (HC). Method Participants (SAD n = 58; HC n = 16) underwent functional magnetic resonance imaging (fMRI) during which they completed a 90s control anticipation task and 90s speech anticipation task.
show abstract
“…Exceptions to this areKopczuk and Slemrod (2003) andGans and Leigh (2006b), who find that changes in the estate tax rate in the US and Australia had an impact on the number of reported deaths.3 All figures are in Australian dollars. In 2004, A$1=US$0.75 (approx).4 Precisely 12:00am was apparently a 'grey' area (Sunday Telegraph, 27 June 2004, p.5).…”
mentioning
confidence: 98%
Exaggerated anticipatory anxiety is common in social anxiety disorder (SAD). Neuroimaging studies have revealed altered neural activity in response to social stimuli in SAD, but fewer studies have examined neural activity during anticipation of feared social stimuli in SAD. The current study examined the time course and magnitude of activity in threat processing brain regions during speech anticipation in socially anxious individuals and healthy controls (HC). Method Participants (SAD n = 58; HC n = 16) underwent functional magnetic resonance imaging (fMRI) during which they completed a 90s control anticipation task and 90s speech anticipation task.
show abstract
“…As usual in tax-related contexts, drawing a line between "real" and "avoidance" responses is difficult. Consider for example an extreme type of response that has been discussed in the literature: Kopczuk and Slemrod (2003a) show that during two weeks before/after major estate tax changes, the likelihood of dying in the low tax regime is positively correlated with the magnitude of tax savings; Gans and Leigh (2006) and Eliason and Ohlsson (2008) 50 Grossmann and Strulik (2010) analyze theoretically whether family firms should face preferential transfer tax treatment. The trade-off they consider is between the cost of firm dissolution and lower management quality.…”
Section: Trade-off Between Tax Minimization and Controlmentioning
confidence: 99%
Exaggerated anticipatory anxiety is common in social anxiety disorder (SAD). Neuroimaging studies have revealed altered neural activity in response to social stimuli in SAD, but fewer studies have examined neural activity during anticipation of feared social stimuli in SAD. The current study examined the time course and magnitude of activity in threat processing brain regions during speech anticipation in socially anxious individuals and healthy controls (HC). Method Participants (SAD n = 58; HC n = 16) underwent functional magnetic resonance imaging (fMRI) during which they completed a 90s control anticipation task and 90s speech anticipation task.
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