A structural approach to estimating the effect of taxation on the labour 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. In addition, the model accounts for the effects of income tax, social security contributions and...
| Autori principali: | , |
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| Natura: | Journal article |
| Lingua: | English |
| Pubblicazione: |
2010
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