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31 mars 2014
- handle: 10670/1.ux89n7
- hal: hal-01070554
- SCIENCESPO: 2441/45smbs6p8180bqfu6epmve62q2
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Philippe Choné et al., « Income tax and retirement schemes », Archive ouverte de Sciences Po (SPIRE), ID : 10670/1.ux89n7
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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.