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L’impact de la réforme de 1990 sur les décisions de départ à la retraite des exploitants agricoles français

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  • Fall, Madior
  • Roger, Muriel

Abstract

La réforme des prestations de sécurité sociale de 1990 a induit, pour les exploitants agricoles, un transfert progressif de l'assiette des cotisations sociales d'une assiette cadastral à une assiette constituée par les revenus professionnels. L'impact de ce changement sur les transitions vers la retraite est a priori ambigu. En effet, selon les niveaux de revenus cadastraux et professionnels, la modification de l'assiette a un effet différent sur le rapport coût sur droits acquis. Une hausse de ce rapport conduit à une augmentation des transitions vers la retraite. Compte tenu de la proportion d'exploitants pour qui la réforme a conduit à une hausse de ce rapport, une des conséquences de cette réforme semble donc avoir été une incitation au départ à la retraite plus précoce. L'absence d'information sur la carrière complète des exploitants agricoles ainsi que la petite taille de notre échantillon ne nous permet toutefois pas de conclure de façon définitive.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Fall, Madior & Roger, Muriel, 2008. "L’impact de la réforme de 1990 sur les décisions de départ à la retraite des exploitants agricoles français," Review of Agricultural and Environmental Studies - Revue d'Etudes en Agriculture et Environnement (RAEStud), Institut National de la Recherche Agronomique (INRA), vol. 89(4).
    • Handle: RePEc:ags:frraes:188533
    DOI: 10.22004/ag.econ.188533
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    References listed on IDEAS

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