Incidence fiscale des retraites par répartition. Une exploration analytique
This paper deals with the particular fiscal incidence induced by an unfunded pension scheme. That consists to understand how the financing and the calculus of pensions modify the transitory and long run macroeconomic dynamics. We develop a simple OLG model with endogenous labour supply in an economy with productive capital. The analysis of the fiscal incidence is not numerical but analytical. JEL classification: D91, H55, J26.
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- Auerbach, Alan J & Kotlikoff, Laurence J & Skinner, Jonathan, 1983.
"The Efficiency Gains from Dynamic Tax Reform,"
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- Didier Blanchet, 1996. "La référence assurantielle en matière de protection sociale : apports et limites," Économie et Statistique, Programme National Persée, vol. 291(1), pages 33-45.
- Galor, Oded, 1992. "A Two-Sector Overlapping-Generations Model: A Global Characterization of the Dynamical System," Econometrica, Econometric Society, vol. 60(6), pages 1351-1386, November.
- Thai-Thanh Dang & Pablo Antolín & Howard Oxley, 2001. "Fiscal Implications of Ageing: Projections of Age-Related Spending," OECD Economics Department Working Papers 305, OECD Publishing.
- Sandrine Cazes & Thierry Chauveau & Jacques Le Cacheux & Rahim Loufir, 1992. "Retraites et évolutions démographiques en France. Première partie : Le long terme," Revue de l'OFCE, Programme National Persée, vol. 39(1), pages 93-149. Full references (including those not matched with items on IDEAS)
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