Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

Sunday, August 25, 2013

Inheritance Tax Repeal in Sweden Effects Behavior

InheritancetaxRecently, an article was released that explained the correlation between deaths and the repeal of the inheritance tax in Sweden. The article revealed that people affected by the tax were 10% more inclined to die the day after the repeal than the day before. This unexpected behavior is just one 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.


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