%0 Report
        %A Haan, Peter
%A Prowse, Victoria L.
        %T A Structural Approach to Estimating the Effect of Taxation on the Labor Market Dynamics of Older Workers
        %D 2009
        %8 2009 Mar
        %I Institute of Labor Economics (IZA)
        %C Bonn
        %7 IZA Discussion Paper
        %N 4102
        %U https://www.iza.org/publications/dp4102
        %X 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.
        %K life-cycle labor supply
%K income taxation