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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)

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    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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    File URL: http://spire.sciencespo.fr/hdl:/2441/45smbs6p8180bqfu6epmve62q2/resources/2014-06.pdf
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    Bibliographic Info

    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. Narayana Kocherlakota & Borys Grochulski, 2007. "Nonseparable Preferences and Optimal Social Security systems," Working Papers 2007-1, University of Minnesota, Department of Economics, revised 14 Aug 2007.
    2. Peter Diamond, 2009. "Taxes and Pensions," Southern Economic Journal, Southern Economic Association, vol. 76(1), pages 2-15, July.
    3. Aspen Gorry & Ezra Oberfield, 2009. "Optimal Taxation Over the Life Cycle," 2009 Meeting Papers 536, Society for Economic Dynamics.
    4. Edward C. Prescott & Richard Rogerson & Johanna Wallenius, 2007. "Lifetime aggregate labor supply with endogenous workweek length," Staff Report 400, Federal Reserve Bank of Minneapolis.
    5. Edward C. Prescott, 2004. "Why Do Americans Work So Much More Than Europeans?," Levine's Bibliography 122247000000000413, UCLA Department of Economics.
    6. Richard Rogerson & Johanna Wallenius, 2007. "Micro and Macro Elasticities in a Life Cycle Model With Taxes," NBER Working Papers 13017, National Bureau of Economic Research, Inc.
    7. Cremer, Helmuth & Lozachmeur, Jean-Marie & Pestieau, Pierre, 2004. "Social security, retirement age and optimal income taxation," Journal of Public Economics, Elsevier, vol. 88(11), pages 2259-2281, September.
    8. Guy Laroque, 2011. "On Income and Wealth Taxation in A Life‐Cycle Model with Extensive Labour Supply," Economic Journal, Royal Economic Society, vol. 121(554), pages F144-F161, 08.
    9. Diamond, P. A. & Mirrlees, J. A., 1978. "A model of social insurance with variable retirement," Journal of Public Economics, Elsevier, vol. 10(3), pages 295-336, December.
    10. Jean-Marie Lozachmeur, 2006. "Optimal Age-Specific Income Taxation," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 8(4), pages 697-711, October.
    11. Richard Rogerson, 2010. "Individual and Aggregate Labor Supply With Coordinated Working Times," NBER Working Papers 16636, National Bureau of Economic Research, Inc.
    12. Matthew Weinzierl, 2011. "The Surprising Power of Age-Dependent Taxes," Review of Economic Studies, Oxford University Press, vol. 78(4), pages 1490-1518.
    13. Michau, Jean-Baptiste, 2014. "Optimal redistribution: A life-cycle perspective," Journal of Public Economics, Elsevier, vol. 111(C), pages 1-16.
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