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

Abstract:

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...

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Journal:
Econometrics Journal
Volume:
13
Issue:
3
Publication date:
2010-10-05
DOI:
URN:
uuid:efc1ea01-8296-4f27-aa69-02acb5af5bd0
Local pid:
oai:economics.ouls.ox.ac.uk:14895
Language:
English

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