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.
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Auerbach, Alan J & Kotlikoff, Laurence J & Skinner, Jonathan, 1983.
"The Efficiency Gains from Dynamic Tax Reform,"
International Economic Review,
Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 24(1), pages 81-100, February.
- Andrés Erosa & Martin Gervais, 1998.
"Optimal Taxation in Life-Cycle Economies,"
UWO Department of Economics Working Papers
9812, University of Western Ontario, Department of Economics.
- 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.
- Olivier Jean Blanchard & Stanley Fischer, 1989. "Lectures on Macroeconomics," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262022834.
- Chamley, Christophe & Wright, Brian D., 1987. "Fiscal incidence in an overlapping generations model with a fixed asset," Journal of Public Economics, Elsevier, vol. 32(1), pages 3-24, February.
- Calvo, Guillermo A & Obstfeld, Maurice, 1988. "Optimal Time-Consistent Fiscal Policy with Finite Lifetimes," Econometrica, Econometric Society, vol. 56(2), pages 411-432, March.
- Christophe Chamley, 1985. "Efficient Tax Reform in a Dynamic Model of General Equilibrium," The Quarterly Journal of Economics, Oxford University Press, vol. 100(2), pages 335-356.
- Chamley, Christophe, 1986. "Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives," Econometrica, Econometric Society, vol. 54(3), pages 607-622, May.
- Christophe Chamley, 1980.
"The Welfare Cost of Capital Income Taxation in a Growing Economy,"
Cowles Foundation Discussion Papers
553, Cowles Foundation for Research in Economics, Yale University.
- Chamley, Christophe, 1981. "The Welfare Cost of Capital Income Taxation in a Growing Economy," Journal of Political Economy, University of Chicago Press, vol. 89(3), pages 468-496, June.
- 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.
- 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.
When requesting a correction, please mention this item's handle: RePEc:cai:reofsp:reof_111_0103. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Jean-Baptiste de Vathaire)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.