文章基本信息

标题：The Implicit Tax on Work at Older Ages
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作者：Barbara A. Butrica ; Richard W. Johnson ; Karen E. Smith 等
期刊名称：National Tax Journal
印刷版ISSN：0028-0283
出版年度：2006
卷号：2006
期号：jun
出版社：National Tax Association
摘要：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 Social Security benefits, employer–provided pension benefits, and health benefits associated with an additional year of employment. The results show that the implicit tax rate on work increases rapidly with age, rising from 14 percent at age 55 for a typical man to nearly 50 percent at age 70.