000			01795nab a2200289 c 4500
999			_c141518 _d141518
003			ES-MaIEF
005			20191212100617.0
007			ta
008			191211s2019 uk ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967694 _aHanappi, Tibor
245		0	_aRetirement behaviour in Austria _beffects of incentives on old-age labour supply _cTibor Hanappi and Wolfgang Nagl
260			_c2019
500			_aResumen.
504			_aBibliografía.
520			_aWe provide an extensive analysis of retirement behaviour in Austria with a special focus on the role of incentives delivered by the tax and benefit system in determining individual retirement decisions. A comprehensive microsimulation model of the Austrian pension system is applied to calculate retirement benefit entitlements and forward‐looking incentive measures (social security wealth, accrual rate, peak and option values) on an individual basis. We use the calculated incentive measures as the main explanatory variables in probit models to explain retirement decisions. We base our microsimulation and estimations on an extensive administrative Austrian data set. These data contain information on more than 300,000 new retirees from the period 2001–11. We provide robust evidence that incentive measures are well suited to explaining individual retirement decisions.
650		4	_aPENSIONES DE JUBILACIÓN _911220
650		4	_aPLANES DE PENSIONES _948022
650		4	_aFONDOS DE PENSIONES _944403
650			_aIMPUESTOS _944020
650			_aINCENTIVOS FISCALES _947462
650		4	_aAUSTRIA _932208
700	1		_958493 _aNagl, Wolfgang
773	0		_9161433 _oOP 1472/2019/3 _tFiscal Studies _w(IEF)55561 _x 0143-5671 [papel] _g v. 40, n. 3, p. 301-328
942			_cART