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Title:A structural approach to estimating the effect of taxation on the labor market dynamics of older workers PDF Logo
Authors:Haan, Peter
Prowse, Victoria
Issue Date:2009
Series/Report no.:IZA discussion papers 4102
Abstract:We estimate a dynamic structural life-cycle model of employment, non-employment and retirement that includes endogenous accumulation of human capital and intertemporal non-separabilities in preferences. Additionally, the model accounts for the effect of the tax and transfer system on work incentives. The structural parameter estimates are used to evaluate the effects of a tax reform targeted at low income individuals on employment behavior and retirement decisions.
Subjects:Life-cycle labor supply
income taxation
JEL:C23
C25
J22
J64
Persistent Identifier of the first edition:urn:nbn:de:101:1-2009041476
Document Type:Working Paper
Appears in Collections:IZA Discussion Papers, Forschungsinstitut zur Zukunft der Arbeit (IZA)
Publikationen von Forscherinnen und Forschern des DIW

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