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Incidence fiscale des retraites par répartition

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  • Vincent Touzé

    (OFCE - Observatoire français des conjonctures économiques (Sciences Po) - Sciences Po - Sciences Po)

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.

Suggested Citation

  • Vincent Touzé, 2009. "Incidence fiscale des retraites par répartition," Post-Print hal-03460023, HAL.
  • Handle: RePEc:hal:journl:hal-03460023
    DOI: 10.3917/reof.111.0103
    Note: View the original document on HAL open archive server: https://sciencespo.hal.science/hal-03460023
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