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On the fiscal treatment of life expectancy related choices

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Author Info
Julio Davila () (CES - Centre d'économie de la Sorbonne - CNRS : UMR8174 - Université Panthéon-Sorbonne - Paris I, EEP-PSE - Ecole d'Économie de Paris - Paris School of Economics - Ecole d'Économie de Paris, CORE - Université Catholique de Louvain)
Marie-Louise Leroux () (CORE - Université Catholique de Louvain)

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Abstract

In an overlapping generations economy setup we show that, if individuals can improve their life expectancy by exerting some effort, costly in terms of either resources or utility, the competitive equilibrium steady state differs from the first best steady state. This is due to the fact that under perfect competition individuals fail to anticipate the impact of their longevity-enhancing effort on the return of their annuitized savings. We indentify the policy instruments required to implement the first-best into a competitive equilibrium and show that they are specific to the form, whether utility or resources, that the effort takes.

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Paper provided by HAL in its series Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) with number halshs-00423933_v1.

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Date of creation: Sep 2009
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Handle: RePEc:hal:cesptp:halshs-00423933_v1

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Related research
Keywords: Life expectancy; health expenditures; taxation.;

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This page was last updated on 2010-1-6.


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