The Distribution and Redistribution of Income in the Presence of Pensions

Álvaro Forteza Galceran ()

No 323, Documentos de Trabajo (working papers) from Department of Economics - dECON

Abstract: In this document, I present a conceptual framework for the analysis of the distribution and redistribution of income in the presence of pensions. The paper makes specific recom- mendations on the controversial issue of whether pensions should be treated as transfers or “deferred income”. I show that most pension programs have both dimensions in different degrees and present a proposal to deal with them in a unified framework. The proposal has specific recommendations in terms of accounting and counterfactuals. Using some simple examples, I show that usual accounting and “nonbehavioral” assumptions —particularly regarding non-labor income— may be very misleading.

Keywords: Production Function; Pensions; Redistribution; Fiscal Incidence Analysis (search for similar items in EconPapers)
JEL-codes: D31 H55 I38 (search for similar items in EconPapers)
Pages: 27 pages
Date: 2023-08
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://hdl.handle.net/20.500.12008/39016 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ude:wpaper:0323

Access Statistics for this paper

More papers in Documentos de Trabajo (working papers) from Department of Economics - dECON Contact information at EDIRC.
Bibliographic data for series maintained by Andrea Doneschi () and ().