@TechReport{iza:izadps:dp4102, author={Haan, Peter and Prowse, Victoria L.}, title={A Structural Approach to Estimating the Effect of Taxation on the Labor Market Dynamics of Older Workers}, year={2009}, month={Mar}, institution={Institute of Labor Economics (IZA)}, address={Bonn}, type={IZA Discussion Paper}, number={4102}, url={https://www.iza.org/index.php/publications/dp4102}, 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. 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.}, keywords={life-cycle labor supply;income taxation}, }