Skip to Main content Skip to Navigation
Preprints, Working Papers, ...

Income tax and retirement schemes

Abstract : 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.
Document type :
Preprints, Working Papers, ...
Complete list of metadata

Cited literature [17 references]  Display  Hide  Download

https://hal-sciencespo.archives-ouvertes.fr/hal-01070554
Contributor : Spire Sciences Po Institutional Repository Connect in order to contact the contributor
Submitted on : Wednesday, October 1, 2014 - 4:04:31 PM
Last modification on : Friday, August 5, 2022 - 2:49:41 PM
Long-term archiving on: : Friday, April 14, 2017 - 12:12:59 PM

File

2014-06.pdf
Explicit agreement for this submission

Licence


Distributed under a Creative Commons Attribution - NoDerivatives 4.0 International License

Identifiers

Citation

Philippe Choné, Guy Laroque. Income tax and retirement schemes. 2014. ⟨hal-01070554⟩

Share

Metrics

Record views

230

Files downloads

198