Two studies that have found some evidence that the timing of death responds to incentives created by changes in estate taxes:
1. From the USA: Kopczuk and Slemrod (2003), https://pdfs.semanticscholar.org/afd2/7f878ba71c9ec28258407a1e9b34150cd9d0.pdf
2. From Sweden: Eliason and Ohlsson (2013), http://www.diva-portal.org/smash/get/diva2%3A457378/FULLTEXT01.pdf.
These are far from definitive, but are definitely suggestive.
Two studies that have found some evidence that the timing of death responds to incentives created by changes in estate taxes:
1. From the USA: Kopczuk and Slemrod (2003), https://pdfs.semanticscholar.org/afd2/7f878ba71c9ec28258407a1e9b34150cd9d0.pdf
2. From Sweden: Eliason and Ohlsson (2013), http://www.diva-portal.org/smash/get/diva2%3A457378/FULLTEXT01.pdf.
These are far from definitive, but are definitely suggestive.