Départ à la retraite et taxation optimale (notice n° 832969)
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| fixed length control field | 02055cam a2200265 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123135710.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Cremer, Helmuth |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Départ à la retraite et taxation optimale |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2005.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 69 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Pour expliquer les départs précoces à la retraite, les économistes utilisent le concept de taxation implicite sur tout prolongement de l’activité. De là à proposer que l’on élimine cette taxe, il n’y qu’un pas à franchir. Cette contribution montre que si le système de retraite se veut redistributif et que le gouvernement n’observe pas certaines caractéristiques associées aux individus, une certaine taxe implicite sur l’âge de la retraite est inévitable. Notre analyse étudie aussi les moyens de limiter cette taxe implicite. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Retirement age and optimal taxation It is often argued that implicit taxation on continued activity of elderly workers is responsible for the widely observed trend towards early retirement. In a world of laissez-faire or of first-best efficiency, there would be no such implicit taxation. This raises the question of whether a bias in the benefit formula in favor of early retirement is necessarily the sign of a bad policy. We show that this implicit tax on potsponed retirement can be due to the desire by public authorities of using social security for redistribution when non-distortionary tools are not available. We also examine possible ways to mitigate these distorsions, for instance, through disability testing. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | invalidité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | audit |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | retraite |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | retirement age |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | disability insurance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | disability testing |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Lozachmeur, Jean-Marie |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Pestieau, Pierre |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue d'économie politique | 115 | 2 | 2005-04-01 | p. 197-211 | 0373-2630 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-d-economie-politique-2005-2-page-197?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-d-economie-politique-2005-2-page-197?lang=fr&redirect-ssocas=7080</a> |
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