Joel Slemrod

CountriesUnited States
DescriptionJoel Slemrod, of the University of Michigan Business School, and Wojciech Kopczuk, of University of British Columbia, for their conclusion that people find a way to postpone their deaths if that would qualify them for a lower rate on the inheritance tax.
Reference"Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity" National Bureau of Economic Research Working Paper No. W8158, March 2001.