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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.
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Preprints, Working Papers, ...
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https://hal-sciencespo.archives-ouvertes.fr/hal-01070554
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Submitted on : Wednesday, October 1, 2014 - 4:04:31 PM
Last modification on : Monday, March 21, 2022 - 2:48:32 PM
Long-term archiving on: : Friday, April 14, 2017 - 12:12:59 PM

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

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