NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Is Uncle Sam Inducing the Elderly to Retire?

Alan J. Auerbach, Laurence J. Kotlikoff, Darryl R. Koehler, Manni Yu

NBER Working Paper No. 22770
Issued in October 2016

---- Acknowledgements ----

We thank the Sloan Foundation, the Robert D. Burch Center for Tax Policy and Public Finance at the University of California, Berkeley, Economic Security Planning, Inc. and Boston University for research support. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.

---- Disclosure of Financial Relationships for Laurence J. Kotlikoff ----

The terms under which Economic Security Planning, Inc. have provided its core software for use in this study, namely on a zero-cost basis, have been reviewed and approved by Boston University in accordance with its conflict of interest policy. Laurence Kotlikoff is the principal shareholder of Economic Security Planning, Inc. His son and sister work for the company and are also shareholders. Economic Security Planning, Inc. could potentially benefit were individuals or organizations to read this study and pay the company to do related research on, for example, their favored tax reforms.

---- Disclosure of Financial Relationships for Darryl R. Koehler ----

Darryl Koehler works for Economic Security Planning, Inc. and is also a minority share holder.

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