Butrica, Barbara A.; Johnson, Richard W.; Smith, Karen E.; … - In: National Tax Journal 59 (2006) 2, pp. 211-34
Encouraging work at older ages is a crucial policy goal for an aging society, but many features of the benefits and tax system discourage work. This study computes the implicit tax rate on work at older ages, broadly defined to include standard income and payroll taxes as well as changes in...
