000			01211nam a22001457a 4500
999			_c525939 _d525939
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100			_aMessacar, Derek _951883
245			_aLabor supply responses to income taxation among older couples: Evidence from a Canadian reform
260			_aAmerican Economic Journal: Economic policy
300			_a16(1), Feb, 2024: p.228-258
520			_aI 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			_aAmerican Economic Journal: Economic policy
906			_aLABOURS
942			_cAR