Incidence fiscale des retraites par répartition. Une exploration analytique

This paper deals with the particular fiscal incidence induced by an unfunded pension scheme. That consists to understand how the financing and the calculus of pensions modify the transitory and long run macroeconomic dynamics. We develop a simple OLG model with endogenous labour supply in an economy with productive capital. The analysis of the fiscal incidence is not numerical but analytical. JEL classification: D91, H55, J26.

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Year of publication:	2009
Authors:	Touzé, Vincent
Published in:	Revue de l'OFCE. - Presses de Sciences-Po. - Vol. n° 111.2009, 4, p. 103-124
Publisher:	Presses de Sciences-Po
Subject:	retirement \| labour income tax \| OLG models

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Extent:	application/pdf text/html
Type of publication:	Article
Classification:	D91 - Intertemporal Consumer Choice; Life Cycle Models and Saving ; H55 - Social Security and Public Pensions ; J26 - Retirement; Retirement Policies
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008631661