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. -- Life-cycle labor supply ; income taxation

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Year of publication:	2009
Authors:	Haan, Peter ; Prowse, Victoria
Publisher:	Berlin : DIW
Subject:	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:	Online-Ressource (24 S., 321 KB) graph. Darst.
Series:	Discussion papers / Deutsches Institut für Wirtschaftsforschung. - Berlin : [Verlag nicht ermittelbar], ISSN 1619-4535, ZDB-ID 2125067-4. - Vol. 877
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature
Language:	English
Notes:	Systemvoraussetzungen: Acrobat Reader
Other identifiers:	hdl:10419/29826 [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

Persistent link: https://www.econbiz.de/10003824120