Incidence fiscale des retraites par répartition

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.

Keywords: Retraite; Fiscalité des revenus du travail; Modèle à générations imbriquées (search for similar items in EconPapers)
Date: 2009-10
Note: View the original document on HAL open archive server: https://sciencespo.hal.science/hal-03460023
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Published in Revue de l'OFCE, 2009, 111, pp.103 - 124. ⟨10.3917/reof.111.0103⟩

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Working Paper: Incidence fiscale des retraites par répartition (2009)
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03460023

DOI: 10.3917/reof.111.0103

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