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Income tax and retirement schemes

  • Philippe Choné

    (Centre de Recherche en Économie et Statistique)

  • Guy Laroque

    (Centre de Recherche en Économie et Statistique)

This article aims at understanding the interplay between pension schemes and tax instruments. The model features extensive labor supply in a stationary environment with overlapping generations and perfect financial markets. Compared with the reference case of a pure taxation economy, we find that taxes become more redistributive when the pension instrument is available, while pensions provide incentives to work.

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File URL: http://spire.sciencespo.fr/hdl:/2441/45smbs6p8180bqfu6epmve62q2/resources/2014-06.pdf
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Paper provided by Sciences Po Departement of Economics in its series Sciences Po Economics Discussion Papers with number 2014-06.

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Date of creation: Mar 2014
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Handle: RePEc:spo:wpecon:info:hdl:2441/45smbs6p8180bqfu6epmve62q2
Contact details of provider: Web page: http://econ.sciences-po.fr/
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  1. Jean-Marie Lozachmeur, 2006. "Optimal Age-Specific Income Taxation," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 8(4), pages 697-711, October.
  2. Brett, Craig, 2008. "The effects of population aging on optimal redistributive taxes in an overlapping generations model," MPRA Paper 8585, University Library of Munich, Germany.
  3. Rogerson, Richard & Wallenius, Johanna, 2009. "Micro and macro elasticities in a life cycle model with taxes," Journal of Economic Theory, Elsevier, vol. 144(6), pages 2277-2292, November.
  4. Narayana Kocherlakota & Borys Grochulski, 2008. "Nonseparable Preferences and Optimal Social Security Systems," 2008 Meeting Papers 16, Society for Economic Dynamics.
  5. Guy Laroque, 2011. "On Income and Wealth Taxation in A Life‐Cycle Model with Extensive Labour Supply," Economic Journal, Royal Economic Society, vol. 121(554), pages F144-F161, 08.
  6. Matthew Weinzierl, 2011. "The Surprising Power of Age-Dependent Taxes," Review of Economic Studies, Oxford University Press, vol. 78(4), pages 1490-1518.
  7. Edward C. Prescott, 2003. "Why do Americans work so much more than Europeans?," Staff Report 321, Federal Reserve Bank of Minneapolis.
  8. Cremer, Helmuth & Lozachmeur, Jean-Marie & Pestieau, Pierre, 2004. "Social security, retirement age and optimal income taxation," Journal of Public Economics, Elsevier, vol. 88(11), pages 2259-2281, September.
  9. Richard Rogerson, 2010. "Individual and Aggregate Labor Supply With Coordinated Working Times," NBER Working Papers 16636, National Bureau of Economic Research, Inc.
  10. Michau, Jean-Baptiste, 2014. "Optimal redistribution: A life-cycle perspective," Journal of Public Economics, Elsevier, vol. 111(C), pages 1-16.
  11. Edward C. Prescott & Richard Rogerson & Johanna Wallenius, 2007. "Lifetime aggregate labor supply with endogenous workweek length," Staff Report 400, Federal Reserve Bank of Minneapolis.
  12. Peter Diamond, 2009. "Taxes and Pensions," Working Papers, Center for Retirement Research at Boston College wp2009-12, Center for Retirement Research, revised May 2009.
  13. Aspen Gorry & Ezra Oberfield, 2009. "Optimal Taxation Over the Life Cycle," 2009 Meeting Papers 536, Society for Economic Dynamics.
  14. P. A. Diamond & J. A. Mirrlees, 1977. "A Model of Social Insurance With Variable Retirement," Working papers 210, Massachusetts Institute of Technology (MIT), Department of Economics.
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