RT Book, Section
A1 OECD
T1 The Taxation of Older Workers
JF OECD Tax Policy Studies
YR 2011
FD Oct 12
SP 91
OP 122
AB As illustrated in Chapter 1, employment rates of older workers are substantially lower than for younger workers. This difference is driven predominantly by the relatively low labour force participation of older workers, although unemployment is also a factor in relation to some groups of older workers. This chapter considers both factors, though it’s primarily focus is on the participation side, considering both the effect of tax on the work incentives of older workers, and possible ways of increasing these work incentives.
PB Organisation for Economic Co-operation and Development
DO 10.1787/9789264120808-5-en
UL http://www.oecd-ilibrary.org/;jsessionid=9h1g96mg59rql.x-oecd-live-01content/chapter/9789264120808-5-en