TY  - RPRT
        AU  - Haan, Peter
AU  - Prowse, Victoria L.
        TI  - A Structural Approach to Estimating the Effect of Taxation on the Labor Market Dynamics of Older Workers
        PY  - 2009/Mar/
        PB  - Institute of Labor Economics (IZA)
        CY  - Bonn
        T2  - IZA Discussion Paper
        IS  - 4102
        UR  - https://www.iza.org/publications/dp4102
        AB  - 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.
        KW  - life-cycle labor supply
KW  - income taxation
        ER  -