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Reinventing the Retirement Paradigm$
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Robert L. Clark and Olivia S. Mitchell

Print publication date: 2005

Print ISBN-13: 9780199284603

Published to Oxford Scholarship Online: February 2006

DOI: 10.1093/0199284601.001.0001

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Chapter Chapter Older Workers: Employment and Retirement Trends

Chapter Chapter Older Workers: Employment and Retirement Trends

Chapter:
(p.55) Chapter 4 Older Workers: Employment and Retirement Trends
Source:
Reinventing the Retirement Paradigm
Author(s):

Patrick Purcell

Publisher:
Oxford University Press
DOI:10.1093/0199284601.003.0004

This chapter begins by describing the aging of the US population and it summarizes historical data on older workers' labour force participation. It then considers information on older persons' employment and receipt of pension income, which are discussed in the context information on the proportion of workers who claim retired-worker benefits before the full retirement age (65 years and 4 months for people who reach age 65 in 2004). Recent proposals to promote phased retirement through amendments to sections of the Internal Revenue Code (IRC) that govern the taxation of pension income are discussed.

Keywords:   labour force, employment, pensions, retirement benefits, taxation

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