demonstrate that these tax rates are declining over the life cycle. Using German micro-data for men and married women we estimate … periodic wage elasticities of labour supply in order to check the second-best properties of this timing of tax rates. An …-shaped" tax profile for male workers. This result contradicts the standard proposal to smooth the profile of implicit tax rates …

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 …

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 …

public pension system. We calculate that, in the case of Germany, the fiscal consequences of the 6.4 year increase in age 65 … Pension Reform ; Retirement ; Employment ; Life-cycle Models ; Consumption ; Tax and Transfer System …

public pension system. We calculate that, in the case of Germany, the fiscal consequences of the 6.4 year increase in age 65 … pension reform ; retirement ; employment ; life-cycle models ; consumption ; tax and transfer system …