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On the fiscal treatment of life expectancy related choices

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Author Info
Julio Davila () (Centre d'Economie de la Sorbonne - Paris School of Economics and CORE)
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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File URL: ftp://mse.univ-paris1.fr/pub/mse/CES2009/09057.pdf
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Publisher Info
Paper provided by Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne in its series Documents de travail du Centre d'Economie de la Sorbonne with number 09057.

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Length: 31 pages
Date of creation: Sep 2009
Date of revision:
Handle: RePEc:mse:cesdoc:09057

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Web page: http://ces.univ-paris1.fr/
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Related research
Keywords: Life expectancy; health expenditures; taxation.;

Find related papers by JEL classification:
H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
D91 - Microeconomics - - Intertemporal Choice and Growth - - - Intertemporal Consumer Choice; Life Cycle Models and Saving

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This page was last updated on 2009-11-23.


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