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

Author

Listed:
  • Muriel Roger

    (LEA - Laboratoire d'Economie Appliquée - INRA - Institut National de la Recherche Agronomique, PSE - Paris School of Economics - UP1 - Université Paris 1 Panthéon-Sorbonne - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - EHESS - École des hautes études en sciences sociales - ENPC - École des Ponts ParisTech - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement)

  • Madior Fall

    (LEA - Laboratoire d'Economie Appliquée - INRA - Institut National de la Recherche Agronomique, PSE - Paris School of Economics - UP1 - Université Paris 1 Panthéon-Sorbonne - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - EHESS - École des hautes études en sciences sociales - ENPC - École des Ponts ParisTech - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement, Institut national de la statistique et des études économiques (INSEE))

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.

Suggested Citation

  • Muriel Roger & Madior Fall, 2008. "L'impact de la réforme de 1990 sur les décisions de départ à la retraite des exploitants agricoles français," Post-Print halshs-00824359, HAL.
    • Handle: RePEc:hal:journl:halshs-00824359
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    References listed on IDEAS

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