Arbeitspapier

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

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.

Language
Englisch

Bibliographic citation
Series: DIW Discussion Papers ; No. 877

Classification
Wirtschaft
Single Equation Models; Single Variables: Panel Data Models; Spatio-temporal Models
Single Equation Models; Single Variables: Discrete Regression and Qualitative Choice Models; Discrete Regressors; Proportions; Probabilities
Time Allocation and Labor Supply
Unemployment: Models, Duration, Incidence, and Job Search
Subject
Life-cycle labor supply
income taxation
Einkommensteuer
Steuerreform
Steuerwirkung
Arbeitsangebot
Lebenszyklus
Altersgrenze
Ökonomischer Anreiz
Schätzung
Deutschland

Event
Geistige Schöpfung
(who)
Haan, Peter
Prowse, Victoria
Event
Veröffentlichung
(who)
Deutsches Institut für Wirtschaftsforschung (DIW)
(where)
Berlin
(when)
2009

Handle
Last update
10.03.2025, 11:44 AM CET

Data provider

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Object type

  • Arbeitspapier

Associated

  • Haan, Peter
  • Prowse, Victoria
  • Deutsches Institut für Wirtschaftsforschung (DIW)

Time of origin

  • 2009

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