The Implicit Tax on Work at Older Ages

Encouraging work at older ages is a crucial policy goal for an aging society, but many features of the benefits and tax system discourage work. This study computes the implicit tax rate on work at older ages, broadly defined to include standard income and payroll taxes as well as changes in future S...

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Bibliographic details
Volume: 59
Main Author: Barbara A. Butrica
Richard W. Johnson
Karen E. Smith
C. Eugene Steuerle
Format: Journal Article
Language: English
Zielgruppe: Professional
Academic
Place of publication: WASHINGTON National Tax Association 01.06.2006
NATL TAX ASSOC
published in: National tax journal Vol. 59; no. 2; pp. 211 - 234
ORCID: 0000-0002-4275-1449
Data of publication: 20060601
ISSN: 0028-0283
1944-7477
EISSN: 1944-7477
Discipline: Law
Political Science
Economics
Subjects:
Age
Online Access: Fulltext
Database: Social Sciences Citation Index
Web of Science - Social Sciences Citation Index - 2006
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Web of Science
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