Labor Supply Responses to Income Taxation among Older Couples: Evidence from a Canadian Reform
利用加拿大行政数据和准实验方法，研究一项针对有养老金领取者夫妇的减税改革如何影响老年工人的劳动供给，发现减税导致劳动供给减少，但对边际税率变化无反应。
I 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.