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

Peter Haan, Victoria Prowse

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:	May 2009
Authors:	Haan, Peter ; Prowse, Victoria
Publisher:	Berlin, Germany : German Socio-Economic Panel (SOEP), DIW Berlin
Subject:	Life-cycle labor supply \| income taxation \| Einkommensteuer \| Income tax \| Steuerreform \| Tax reform \| Steuerwirkung \| Tax effects \| Arbeitsangebot \| Labour supply \| Lebenszyklus \| Life cycle \| Altersgrenze \| Retirement \| Anreiz \| Incentives \| Schätzung \| Estimation \| Deutschland \| Germany

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Extent:	1 Online-Ressource (circa 28 Seiten) Illustrationen
Series:	SOEP papers on multidisciplinary panel data research / German Socio-Economic Panel Study (SOEP), DIW Berlin. - Berlin : DIW, ISSN 1864-6689, ZDB-ID 2403710-2. - Vol. 185
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper
Language:	English
Other identifiers:	hdl:10419/150732 [Handle]
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:	ECONIS - Online Catalogue of the ZBW

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