ECONOMICS
Joel 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," Wojciech Kopczuk and Joel Slemrod, National Bureau of Economic Research Working Paper No. W8158, March 2001.
This, and the other Ig Nobels, can be found at:
http://www.improbable.com/ig/ig-2001-winners.html