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Preprints, Working Papers, ... Year : 2014

Income tax and retirement schemes


This article aims at understanding the interplay between pension schemes and tax instruments. The model features extensive labor supply in a stationary environment with overlapping generations and perfect financial markets. Compared with the reference case of a pure taxation economy, we find that taxes become more redistributive when the pension instrument is available, while pensions provide incentives to work.
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hal-01070554 , version 1 (01-10-2014)


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Philippe Choné, Guy Laroque. Income tax and retirement schemes. 2014. ⟨hal-01070554⟩
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