supply and endogenous retirement. In this environment, the optimal labor tax is hump-shaped in age: insurance benefits of … taxation push for increasing-in-age taxes while rising labor supply elasticities and optimal late retirement of highly … combination of age-dependent linear taxes with increasing-in-age retirement benefits generates welfare gains close to optimal. …

educational attainment. About 1 percentage point is attributable to changes in statutory retirement ages, although part of the … reason these effects are not larger is that in most countries, statutory retirement ages have not kept pace with life … retirement pathways through unemployment or disability schemes has been a major factor in the turnaround in the participation …