A structural approach to estimating the effect of taxation on the labor market dynamics of older workers

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.

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Year of publication:	2009
Authors:	Haan, Peter ; Prowse, Victoria
Publisher:	Berlin : Deutsches Institut für Wirtschaftsforschung (DIW)
Subject:	Einkommensteuer \| Steuerreform \| Steuerwirkung \| Arbeitsangebot \| Lebenszyklus \| Altersgrenze \| Ökonomischer Anreiz \| Schätzung \| Deutschland \| Life-cycle labor supply \| income taxation

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Series:	DIW Discussion Papers ; 877
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	English
Other identifiers:	597771634 [GVK] hdl:10419/29826 [Handle] RePEc:diw:diwwpp:dp877 [RePEc]
Classification:	C23 - Models with Panel Data ; C25 - Discrete Regression and Qualitative Choice Models ; J22 - Time Allocation and Labor Supply ; J64 - Unemployment: Models, Duration, Incidence, and Job Search
Source:	EconStor

Persistent link: https://www.econbiz.de/10010271159