Inheritance Tax Repeal in Sweden Effects Behavior

Recently, an article was released that explained thecorrelation between deaths and the repeal of the inheritance tax in Sweden. Thearticle revealed that people affected by the tax were 10% more inclined to diethe day after the repeal than the day before. This unexpected behavior is justone example of how policy can influence behavior.

See Marcus Eliason & Henry Ohlsson, Timing of Death and the Repeal of the Swedish Inheritance Tax, 45 J. Socio-Econ. 113 (Aug. 2013).

Special thanks to Jim Hillhouse (Professional Legal Marketing (PLM, Inc.)) for bringing this article to my attention.