Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity
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This paper examines data from U.S. federal tax returns to shed light on whether the timing of death is responsive to its tax consequences. We investigate the temporal pattern of deaths around the time of changes in the estate tax system periods when living longer, or dying sooner, could
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美国国家经济研究局创建时间：
2001-03-01
