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he impact of taxes on labor supply is a perennial topic of interest in public and labor economics. While there has been longstanding interest in the labor supply of prime-age men and women, as well as the impact of specific policies such as the Earned Income Tax Credit (EITC), there has been substantially less emphasis on the impact of taxes on older individuals. One challenge in this area is that there are few federal and state tax policies that differentially affect older people.
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