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Départ à la retraite et taxation optimale

Author

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  • Helmut Kremer
  • Jean-Marie Lozachmeur
  • Pierre Pestieau

Abstract

Pour expliquer les départs précoces à la retraite, les économistes utilisent le concept de taxation implicite sur tout prolongement de l’activité. De là à proposer que l’on élimine cette taxe, il n’y qu’un pas à franchir. Cette contribution montre que si le système de retraite se veut redistributif et que le gouvernement n’observe pas certaines caractéristiques associées aux individus, une certaine taxe implicite sur l’âge de la retraite est inévitable. Notre analyse étudie aussi les moyens de limiter cette taxe implicite.

Suggested Citation

  • Helmut Kremer & Jean-Marie Lozachmeur & Pierre Pestieau, 2005. "Départ à la retraite et taxation optimale," CREPP Working Papers 0502, Centre de Recherche en Economie Publique et de la Population (CREPP) (Research Center on Public and Population Economics) HEC-Management School, University of Liège.
  • Handle: RePEc:rpp:wpaper:0502
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    File URL: http://www2.ulg.ac.be/crepp/papers/crepp-wp200502.pdf
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    Keywords

    retraite; invalidité; audit.;

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
    • 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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