000			01535nab a2200265 c 4500
999			_c149188 _d149188
003			ES-MaIEF
005			20240408135050.0
007			ta
008			240408t2024 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_962837 _aMessacar, Derek
245		0	_aLabor supply responses to income taxation among older couples _bevidence from a Canadian reform _c Derek Messacar
500			_aResumen.
504			_aBibliografía.
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.
650		4	_943494 _aEMPLEO
650		4	_948065 _aPOLITICA LABORAL
650		4	_947536 _aJUBILADOS
650		4	_911220 _aPENSIONES DE JUBILACIÓN
650		4	_943203 _aEDAD DE JUBILACION
650		4	_aIMPUESTOS _947460
650		4	_933508 _aCANADA
773	0		_9171476 _oOP 2135/2024/1 _tAmerican Economic Journal : Economic Policy _w(IEF)134825 _x 1945-7731 _g v. 16, n. 1, February 2024, p. 228-258
942			_cART