<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
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    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
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    <marc:controlfield tag="007">cr cn|||||||||</marc:controlfield>
    <marc:controlfield tag="008">201028t20172020quca    ob   f000 0 eng d</marc:controlfield>
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      <marc:subfield code="a">9780660364681</marc:subfield>
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      <marc:subfield code="a">CaOODSP</marc:subfield>
      <marc:subfield code="b">eng</marc:subfield>
      <marc:subfield code="e">rda</marc:subfield>
      <marc:subfield code="c">CaOODSP</marc:subfield>
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      <marc:subfield code="a">n-cn---</marc:subfield>
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      <marc:subfield code="a">y0y1</marc:subfield>
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      <marc:subfield code="a">Em12-68/2020E-PDF</marc:subfield>
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    <marc:datafield tag="100" ind1="1" ind2=" ">
      <marc:subfield code="a">Imbeau, Edouard, </marc:subfield>
      <marc:subfield code="e">author.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="1" ind2="0">
      <marc:subfield code="a">Labour market impact of a work earnings exemption on benefits for low‑income seniors / </marc:subfield>
      <marc:subfield code="c">Edouard Imbeau.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="264" ind1=" " ind2="1">
      <marc:subfield code="a">[Gatineau, Quebec] : </marc:subfield>
      <marc:subfield code="b">Employment and Social Development Canada = Emploi et développement social Canada, </marc:subfield>
      <marc:subfield code="c">2017.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="264" ind1=" " ind2="4">
      <marc:subfield code="c">©2020</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">1 online resource (26 pages) : </marc:subfield>
      <marc:subfield code="b">colour illustrations</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="336" ind1=" " ind2=" ">
      <marc:subfield code="a">text</marc:subfield>
      <marc:subfield code="b">txt</marc:subfield>
      <marc:subfield code="2">rdacontent</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="337" ind1=" " ind2=" ">
      <marc:subfield code="a">computer</marc:subfield>
      <marc:subfield code="b">c</marc:subfield>
      <marc:subfield code="2">rdamedia</marc:subfield>
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    <marc:datafield tag="338" ind1=" " ind2=" ">
      <marc:subfield code="a">online resource</marc:subfield>
      <marc:subfield code="b">cr</marc:subfield>
      <marc:subfield code="2">rdacarrier</marc:subfield>
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    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: Impact sur le marché du travail d'une exemption des revenus d'emploi appliquée aux prestations des personnes âgées à faible revenu.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"Technical study prepared for the evaluation of the Old Age Security program."</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"March 2017."</marc:subfield>
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    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in HTML format.</marc:subfield>
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    <marc:datafield tag="504" ind1=" " ind2=" ">
      <marc:subfield code="a">Includes bibliographical references (page 25).</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1="3" ind2=" ">
      <marc:subfield code="a">"In 2008, the Canadian government significantly increased the work earnings exemption on benefits for low-income seniors (Guaranteed Income Supplement and Allowances). The new policy allows seniors to earn up to $3500 without having their benefits reduced. This paper examines the impact of this policy change on labour market outcomes, using T1 tax data. The study uses a control group in a difference-in-difference framework to take into account the increase in labour market participation of all seniors during this period. Results show the policy increased employment rates by one percentage point among 60-64 year old recipients. Among 60-64 year old recipients who worked for an employer, the policy increased work earnings by 15%. Results for older seniors were not as conclusive, but suggested similar increases in work earnings among those who worked. These results are significant given the relatively small policy change involved"--Abstract, page 2.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">Old age pensions</marc:subfield>
      <marc:subfield code="x">Government policy</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">Poor older people</marc:subfield>
      <marc:subfield code="x">Pensions</marc:subfield>
      <marc:subfield code="x">Government policy</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">Income maintenance programs</marc:subfield>
      <marc:subfield code="x">Government policy</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">Poor older people</marc:subfield>
      <marc:subfield code="x">Employment</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">Wages</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="710" ind1="1" ind2=" ">
      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Employment and Social Development Canada. </marc:subfield>
      <marc:subfield code="b">Evaluation Directorate, </marc:subfield>
      <marc:subfield code="e">issuing body.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">Impact sur le marché du travail d'une exemption des revenus d'emploi appliquée aux prestations des personnes âgées à faible revenu / </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.892980</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">496 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2020/edsc-esdc/Em12-68-2020-eng.pdf</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2=" ">
      <marc:subfield code="q">HTML</marc:subfield>
      <marc:subfield code="s">N/A</marc:subfield>
      <marc:subfield code="u">https://www.canada.ca/en/employment-social-development/services/pension/reports/labour-market-low-income-seniors.html</marc:subfield>
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    <marc:datafield tag="986" ind1=" " ind2=" ">
      <marc:subfield code="a">SSD-237-12-20E</marc:subfield>
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