Tax Policy Center

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Kevin Pierce

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Research report

In this report, we use a panel of anonymized data derived from income tax returns filed between 1999 and 2010 and Social Security benefits data to study how the labor force participation of retirement-age couples responds to taxation. We examine the responses of primary and secondary earners of...

February 21, 2019
Robert McClellandJohn IselinKevin PiercePhilip Stallworth
Journal Article

Social Security benefits are taxed under a complex regime that raises marginal effective tax rates by up to 85 percent, which could discourage the labor supply of older workers and affect the decision to claim benefits. Using a nonparametric graphical methodology, this paper investigates whether...

June 30, 2014
Leonard E. BurmanNorma B CoeKevin PierceLiu Tian