A matter of life and death: is tax much more important?

I’m currently enjoying reading “Quirkology” - the curious science of everyday lives - by Professor Richard Wiseman. Chapter one debunks astrology and asks what your date of birth really says about you. I found a couple of US economics surveys particularly interesting. Their tax system provides benefits for the previous 12 months for a child born on 31 December, nothing for the baby born a day later. Looking at records between 1979 and 1993 for the 14 days around the crucial date they found a consistent and significant peak at the end of the year. A closer look at a small sample showed a significantly greater amount to gain for the families reporting a December birth than the families of babies born in the New Year. At the other end of the spectrum in 2003 a team reviewed 13 changes in death taxes since 1916 where there was a short period before the new laws took effect. The reported deaths significantly increased just before a tax rise. Were the deceased just dying to save tax? Were relatives misreporting the date of death or were they guilty of an offence far more significant than tax evasion…..murder?