Behavioral responses to inheritance taxes: Evidence from Brazil
利用巴西税收微观数据，研究发现人们在遗产税上调前三个月会重新安排财富转移以避税，且反应对税率设计敏感，中期内逃税增加。
I examine behavioral responses to inheritance and gift taxes in a setting where individuals knew the tax would increase three months before the new tax code took effect. Using tax microdata from Brazil, I employ bunching and difference-in-differences (DD) methods and find that individuals significantly retime their wealth transfers to avoid taxes. Retimed gifts resulted in smaller inheritances for nearly three years. Moreover, I find that responses are sensitive to changes in top gift marginal tax rates and tax design (flat rates vs progressive brackets). Finally, evasion increased in the medium run in reform states, particularly among small inheritances.