@TechReport{iza:izadps:dp18106,
            	author={Lavecchia, Adam M. and Stutely, James},
            	title={Earnings Responses to Social Security Contributions: Evidence from Older Workers in Canada},
            	year={2025},
	month={Sep},
            	institution={Institute of Labor Economics (IZA)},
            	address={Bonn},
            	type={IZA Discussion Paper},
            	number={18106},
            	url={https://www.iza.org/publications/dp18106},
	abstract={This paper documents sharp bunching in third-party reported employment earnings at a basic exemption for social security contributions among older workers. Beginning in 2012, workers age 60-64 who were receiving a public pension were required to make social security contributions equal to 9.9 percent of their employment earnings above a basic exemption threshold of $3,500. Using administrative data on third-party reported earnings and a differences-in- bunching estimator we document sharp bunching at the $3,500 threshold. We argue that our results represent new evidence on the role of firms in mediating the earnings response to payroll taxes.},
	keywords={sharp bunching;social security contributions;employment earnings},
            }