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Incidence fiscale des retraites par répartition : Une exploration analytique

Abstract : This paper deals with the particular fiscal incidence induced by an unfunded pension scheme. That consists to understand how the financing and the calculus of pensions modify the transitory and long run macroeconomic dynamics. We develop a simple OLG model with endogenous labour supply in an economy with productive capital. The analysis of the fiscal incidence is not numerical but analytical.
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Submitted on : Wednesday, December 1, 2021 - 4:37:07 AM
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Vincent Touze. Incidence fiscale des retraites par répartition : Une exploration analytique. Revue de l'OFCE, Presses de Sciences Po, 2009, pp.103 - 124. ⟨10.3917/reof.111.0103⟩. ⟨hal-03460023⟩

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