Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/29826
Authors: 
Haan, Peter
Prowse, Victoria
Year of Publication: 
2009
Series/Report no.: 
DIW Discussion Papers 877
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
Document Type: 
Working Paper

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