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Income tax and retirement schemes

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  • Philippe Choné

    (Centre de Recherche en Économie et Statistique)

  • Guy Laroque

    (Centre de Recherche en Économie et Statistique)

Abstract

This article aims at understanding the interplay between pension schemes and tax instruments. The model features extensive labor supply in a stationary environment with overlapping generations and perfect financial markets. Compared with the reference case of a pure taxation economy, we find that taxes become more redistributive when the pension instrument is available, while pensions provide incentives to work.

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Paper provided by Sciences Po Departement of Economics in its series Sciences Po Economics Discussion Papers with number 2014-06.

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Date of creation: Mar 2014
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Handle: RePEc:spo:wpecon:info:hdl:2441/45smbs6p8180bqfu6epmve62q2

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  1. Guy Laroque, 2011. "On Income and Wealth Taxation in A Life‐Cycle Model with Extensive Labour Supply," Economic Journal, Royal Economic Society, Royal Economic Society, vol. 121(554), pages F144-F161, 08.
  2. Jean-Marie Lozachmeur, 2006. "Optimal Age-Specific Income Taxation," Journal of Public Economic Theory, Association for Public Economic Theory, Association for Public Economic Theory, vol. 8(4), pages 697-711, October.
  3. Edward C. Prescott & Richard Rogerson & Johanna Wallenius, 2009. "Lifetime Aggregate Labor Supply with Endogenous Workweek Length," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 12(1), pages 23-36, January.
  4. Helmuth Cremer & Jean-Marie Lozachmeur & Pierre Pestieau, 2002. "Social Security, Retirement Age and Optimal Income Taxation," CESifo Working Paper Series 693, CESifo Group Munich.
  5. Diamond, P. A. & Mirrlees, J. A., 1978. "A model of social insurance with variable retirement," Journal of Public Economics, Elsevier, Elsevier, vol. 10(3), pages 295-336, December.
  6. Peter Diamond, 2009. "Taxes and Pensions," Working Papers, Center for Retirement Research at Boston College, Center for Retirement Research wp2009-12, Center for Retirement Research, revised May 2009.
  7. Michau, Jean-Baptiste, 2014. "Optimal redistribution: A life-cycle perspective," Journal of Public Economics, Elsevier, Elsevier, vol. 111(C), pages 1-16.
  8. Narayana Kocherlakota & Borys Grochulski, 2007. "Nonseparable Preferences and Optimal Social Security systems," Working Papers, University of Minnesota, Department of Economics 2007-1, University of Minnesota, Department of Economics, revised 14 Aug 2007.
  9. Richard Rogerson, 2011. "Individual and Aggregate Labor Supply with Coordinated Working Times," Journal of Money, Credit and Banking, Blackwell Publishing, Blackwell Publishing, vol. 43, pages 7-37, 08.
  10. Gorry, Aspen & Oberfield, Ezra, 2010. "Optimal Taxation over the Life Cycle," MPRA Paper 25297, University Library of Munich, Germany.
  11. Rogerson, Richard & Wallenius, Johanna, 2009. "Micro and macro elasticities in a life cycle model with taxes," Journal of Economic Theory, Elsevier, Elsevier, vol. 144(6), pages 2277-2292, November.
  12. Edward C. Prescott, 2004. "Why do Americans Work so Much More than Europeans?," NBER Working Papers 10316, National Bureau of Economic Research, Inc.
  13. Craig Brett, 2012. "The effects of population aging on optimal redistributive taxes in an overlapping generations model," International Tax and Public Finance, Springer, Springer, vol. 19(6), pages 777-799, December.
  14. Matthew Weinzierl, 2011. "The Surprising Power of Age-Dependent Taxes," Review of Economic Studies, Oxford University Press, vol. 78(4), pages 1490-1518.
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