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Regole pensionistiche e prolungamento dell'attività: analisi del TIR e effetti del cumulo lavoro-pensione

Author

Listed:
  • Fabio Pammolli

    () (Politecnico di Milano and CERM Foundation - Competitività, Regole, Mercati)

  • Nicola Carmine Salerno

    () (Ufficio parlamentare di bilancio)

Abstract

Le regole del regime pensionistico contributivo incentivano il proseguimento del lavoro già in corso e, alla pari di quanto avviene per le scelte di lavoro-pensionamento, trattano i casi di cumulo di pensione e reddito da lavoro in maniera finanziariamente e attuarialmente neutra. È possibile, quindi, la rimozione completa dei vincoli alla cumulabilità sia con redditi da lavoro dipendente che autonomo, al fine di promuovere l'occupabilità e l'occupazione. Per questa via, è migliorabile anche l'adeguatezza delle prestazioni pensionistiche. Le regole del regime pensionistico retributivo, invece, penalizzano il proseguimento dell'attività lavorativa in corso. La possibilità di cumulare (sia in parte che in toto) sicuramente migliora gli incentivi al proseguimento dell'attività nella forma di lavoro autonomo (è questa l'eventualità considerata nel lavoro) e, più in generale, in qualunque forma la normativa consenta. Tuttavia, in questo caso, un ampliamento generalizzato delle possibilità di cumulo dei redditi potrebbe trasformarsi in un incentivo al pensionamento prematuro, al fine di massimizzare i benefici ottenibili dal sistema pensionistico al di là di quanto la funzione previdenziale possa giustificare. Il regime di transizione si collocano nel mezzo tra il regime contributivo e quello retributivo.

Suggested Citation

  • Fabio Pammolli & Nicola Carmine Salerno, 2004. "Regole pensionistiche e prolungamento dell'attività: analisi del TIR e effetti del cumulo lavoro-pensione," Working Papers CERM 07-2004, Competitività, Regole, Mercati (CERM).
  • Handle: RePEc:ern:wpaper:07-2004
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    References listed on IDEAS

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    More about this item

    Keywords

    regimi pensionistici; TIR; retributivo; contributivo;
    All these keywords.

    JEL classification:

    • D60 - Microeconomics - - Welfare Economics - - - General
    • D61 - Microeconomics - - Welfare Economics - - - Allocative Efficiency; Cost-Benefit Analysis
    • H00 - Public Economics - - General - - - General
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H50 - Public Economics - - National Government Expenditures and Related Policies - - - General
    • H53 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Welfare Programs
    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
    • I30 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - General
    • I31 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - General Welfare, Well-Being
    • I38 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Government Programs; Provision and Effects of Welfare Programs
    • J00 - Labor and Demographic Economics - - General - - - General
    • J10 - Labor and Demographic Economics - - Demographic Economics - - - General
    • J26 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Retirement; Retirement Policies
    • J38 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Public Policy

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