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Incidence fiscale des retraites par répartition : une exploration analytique

Author

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  • Vincent Touzé

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

Abstract

Cet article s'intéresse à l'incidence fiscale particulière induite par la retraite par répartition. Il s'agit de comprendre comment les logiques de financement et de versement de pensions affectent l'équilibre macroéconomique dans ses aspects transitoires et de long terme. Nous développons un modèle à générations imbriquées avec offre de travail endogène dans une économie avec capital productif. Le système de retraite finance des pensions à l'aide d'une cotisation prélevée sur les salaires. Une partie du montant de la pension retraite dépend de l'effort contributif de chaque salarié. La démarche retenue n'est pas numérique mais analytique. Les résultats concernent l'identification de l'état stationnaire et de la dynamique transitoire. On procède alors à une étude de sensibilité de la dynamique en fonction des modifications du système de retraite qu'elles concernent le taux de cotisation ou le degré de contributivité.

Suggested Citation

  • Vincent Touzé, 2005. "Incidence fiscale des retraites par répartition : une exploration analytique," SciencePo Working papers Main hal-00972789, HAL.
    • Handle: RePEc:hal:spmain:hal-00972789
    Note: View the original document on HAL open archive server: https://hal-sciencespo.archives-ouvertes.fr/hal-00972789
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    More about this item

    JEL classification:

    • D91 - Microeconomics - - Micro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making
    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
    • J26 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Retirement; Retirement Policies

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