Income tax and retirement schemes
Résumé
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.
Domaines
Economies et finances
Origine : Accord explicite pour ce dépôt
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