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Départ à la retraite d'un point de vue de la taxation optimale

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Author Info
Jean-Marie Lozachmeur
Abstract

Pour expliquer les départs précoces à la retraite, on utilise le concept de taxation implicite sur tout prolongement de l'activité. De là à proposer que l'on élimine cette taxe, il n'y qu'un pas à franchir. Cette contribution montre que si le système de retraite se veut redistributif et que le gouvernement n'observe pas certaines caractéristiques associées aux individus, une certaine taxe implicite sur l'âge de la retraite est inévitable. Notre analyse se concentre aussi sur les moyens de limiter cette taxe implicite.

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Publisher Info
Paper provided by Centre de Recherche en Economie Publique et de la Population (CREPP) (Research Center on Public and Population Economics) HEC-Management School, University of Liège in its series CREPP Working Papers with number 0212.

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Date of creation: 2002
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Handle: RePEc:rpp:wpaper:0212

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