000			01754nab a2200277 c 4500
005			20180523104846.0
007			t|
008			180522s2018 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_952381 _aJones, John Bailey
245		4	_aThe effects of collecting income taxes on social security benefits _c John Bailey Jones, Yue Li
260			_c2018
500			_aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
504			_aBibliografía.
520			_aSince 1983, Social Security benefits have been subject to income taxation, a provision that can significantly increase the marginal income tax rate for older individuals. To assess the impact of this tax, we construct and calibrate a detailed life-cycle model of labor supply, saving, and Social Security claiming. We find that in a longrun stationary environment, replacing the taxation of Social Security benefits with a revenue-equivalent change in the payroll tax would increase labor supply, consumption, and welfare. From an ex-ante perspective an equally desirable reform would be to make the portion of benefits subject to income taxes completely independent of other income.
650		4	_948362 _aSEGURIDAD SOCIAL
650		4	_943494 _aEMPLEO
650		4	_947460 _aIMPUESTOS
650		4	_aMODELOS ECONOMETRICOS _947776
700	1		_966146 _aLi, Yue
773	0		_9156267 _oOP 730/2018/158 _tJournal of Public Economics _w(IEF)51900 _x 0047-2727 _g n. 159, 2018, p. 125-145
856			_uhttps://ac.els-cdn.com/S0047272718300045/1-s2.0-S0047272718300045-main.pdf?_tid=e40c91bd-af48-428f-b498-eab1b41668dd&acdnat=1527065107_1cccc2abb24944c446afe109ea926a78
942			_cART
999			_c138084 _d138084