A Structural Approach to Estimating the Effect of Taxation on the Labor Market Dynamics of Older Workers

Peter Haan and Victoria Prowse

No 4102, IZA Discussion Papers from IZA Network @ LISER

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.

Keywords: life-cycle labor supply; income taxation (search for similar items in EconPapers)
JEL-codes: C23 C25 J22 J64 (search for similar items in EconPapers)
Pages: 27 pages
Date: 2009-03
New Economics Papers: this item is included in nep-age, nep-dge and nep-lab
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Published - published in: Econometrics Journal, 2010, 13 (3), S99 - S125

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Related works:
Journal Article: A structural approach to estimating the effect of taxation on the labour market dynamics of older workers (2010)
Working Paper: A Structural Approach to Estimating the Effect of Taxation on the Labor Market Dynamics of Older Workers (2009)
Working Paper: A Structural Approach to Estimating the Effect of Taxation on the Labor Market Dynamics of Older Workers (2009)
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Persistent link: https://EconPapers.repec.org/RePEc:iza:izadps:dp4102

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