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Départ à la retraite et taxation optimale

Author

Listed:
  • Helmuth Cremer
  • Jean-Marie Lozachmeur
  • Pierre Pestieau

Abstract

It is often argued that implicit taxation on continued activity of elderly workers is responsible for the widely observed trend towards early retirement. In a world of laissez-faire or of first-best efficiency, there would be no such implicit taxation. This raises the question of whether a bias in the benefit formula in favor of early retirement is necessarily the sign of a bad policy. We show that this implicit tax on potsponed retirement can be due to the desire by public authorities of using social security for redistribution when non-distortionary tools are not available. We also examine possible ways to mitigate these distorsions, for instance, through disability testing.

Suggested Citation

  • Helmuth Cremer & Jean-Marie Lozachmeur & Pierre Pestieau, 2005. "Départ à la retraite et taxation optimale," Revue d'économie politique, Dalloz, vol. 115(2), pages 197-211.
    • Handle: RePEc:cai:repdal:redp_152_0197
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    Cited by:

    1. Helmuth Cremer & Jean‐Marie Lozachmeur & Pierre Pestieau, 2008. "Social Security And Retirement Decision: A Positive And Normative Approach," Journal of Economic Surveys, Wiley Blackwell, vol. 22(2), pages 213-233, April.

    More about this item

    Keywords

    retirement age; disability insurance; disability testing;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions

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