Joshua S. Gans (Melbourne Business School, University of Melbourne) & Andrew Leigh (Australian National University ) have published Toying with Death and Taxes: Some Lessons from Down Under, The Economists’ Voice: Vol. 3: Iss. 6, Article 9. Here is the abstract:
Economists think many (most?) things are subject to incentives. The evidence from down under suggests that even the timing of death could vary with a repeal of estate taxes.
