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Early Retirement, Labor Supply, and Benefit Withholding: The Role of the Social Security Earnings Test (PDF)
University of Michigan Retirement Research Center [MRRC] 
Oct. 16, 2008 Excerpt: The labor supply and benefit claiming incentives provided by the early retirement rules of the Social Security Old Age benefits program are of growing importance as the Normal Retirement Age (NRA) increases to 67, the labor force participation of Older Americans rises, and a variety of reforms to the Social Security system are considered. Any reform needs to take into account the effects and rationale of the Social Security Earnings Test and the Actuarial Adjustment Factor. [Working paper no. 2008-183] MORE >> |
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