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Incidence fiscale des retraites par répartition

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  • Vincent Touzé

    (OFCE - Observatoire français des conjonctures économiques (Sciences Po) - Sciences Po - Sciences Po)

Abstract

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.

Suggested Citation

  • Vincent Touzé, 2009. "Incidence fiscale des retraites par répartition," SciencePo Working papers Main hal-03460023, HAL.
  • Handle: RePEc:hal:spmain:hal-03460023
    DOI: 10.3917/reof.111.0103
    Note: View the original document on HAL open archive server: https://hal-sciencespo.archives-ouvertes.fr/hal-03460023
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    References listed on IDEAS

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    1. 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.
    2. Olivier Jean Blanchard & Stanley Fischer, 1989. "Lectures on Macroeconomics," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262022834, December.
    3. 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.
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