Income tax and retirement schemes - Archive ouverte HAL Access content directly
Preprints, Working Papers, ... Year :

Income tax and retirement schemes

(1) , (1, 2)
1
2

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.
Fichier principal
Vignette du fichier
2014-06.pdf (708.87 Ko) Télécharger le fichier
Origin : Explicit agreement for this submission
Loading...

Dates and versions

hal-01070554 , version 1 (01-10-2014)

Licence

Attribution - NoDerivatives - CC BY 4.0

Identifiers

Cite

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

Share

Gmail Facebook Twitter LinkedIn More