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

被引：3
|
作者：
Haan, Peter [1 ]
Prowse, Victoria [2 ]
机构：
[1] DIW Berlin, D-10117 Berlin, Germany
[2] Univ Oxford, Dept Econ, Oxford OX1 3UQ, England
来源：
ECONOMETRICS JOURNAL | 2010年 / 13卷 / 03期
关键词：
Income taxation; In-work credits; Life-cycle labour supply; Tax reform; RETIREMENT BEHAVIOR; UNITED-STATES; SEARCH; MODELS;
D O I：
10.1111/j.1368-423X.2009.00308.x
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
P>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. In addition, the model accounts for the effects of income tax, social security contributions and the transfer system on work incentives. The structural parameter estimates are used to evaluate the employment effects of a tax reform focused on low-income individuals. This tax reform is found to cause a significant increase in employment and we find evidence for anticipation effects if the reform is targeted only at older workers.
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页码：S99 / S125
页数：27
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