Incidence fiscale des retraites par répartition. Une exploration analytique

Vincent Touzé

Revue de l'OFCE, 2009, vol. n° 111, issue 4, 103-124

Abstract: 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.

Keywords: retirement; labour income tax; OLG models (search for similar items in EconPapers)
JEL-codes: D91 H55 J26 (search for similar items in EconPapers)
Date: 2009
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Related works:
Working Paper: Incidence fiscale des retraites par répartition: une exploration analytique (2005)
Working Paper: Incidence fiscale des retraites par répartition: une exploration analytique (2005)
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