Labor supply responses to income taxation among older couples: Evidence from a Canadian reform (Record no. 525939)
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| 000 -LEADER | |
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| fixed length control field | 01211nam a22001457a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240426b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Messacar, Derek |
| 245 ## - TITLE STATEMENT | |
| Title | Labor supply responses to income taxation among older couples: Evidence from a Canadian reform |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | American Economic Journal: Economic policy |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 16(1), Feb, 2024: p.228-258 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | I assess whether the tax code is a viable policy lever for influencing labor supply among older workers. Specifically, using administrative data from Canada, I estimate the earnings responses to a unique reform that lowered tax burdens for couples with a pensioner, using quasi-experimental methods. I find that workers decrease labor supply as tax bills decline but do not respond to changes in marginal tax rates. Hence, while public policy often aims to keep people in the workforce longer, there are conflicting effects of offering tax advantage for seniors on work incentives. I consider implications of these results for age-dependent taxation.- Reproduced https://www.aeaweb.org/articles?id=10.1257/pol.20210075 |
| 773 ## - HOST ITEM ENTRY | |
| Main entry heading | American Economic Journal: Economic policy |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) | |
| Subject DIP | LABOURS |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Item type | Articles |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Permanent location | Current location | Date acquired | Serial Enumeration / chronology | Barcode | Date last seen | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Indian Institute of Public Administration | Indian Institute of Public Administration | 2024-04-26 | 16(1), Feb, 2024: p.228-258 | AR131732 | 2024-04-26 | Articles |