Système universel de retraite et taux de taxation marginal implicite des cotisations retraite (notice n° 841407)
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| fixed length control field | 02765cam a2200241 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123142346.0 |
| 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 | Gannon, Frédéric |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Système universel de retraite et taux de taxation marginal implicite des cotisations retraite |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2021.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 15 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cet article étudie comment l’adoption d’un système universel (SUR) par points impacte le taux de taxation marginal implicite de la cotisation retraite. À partir des formules de calcul des droits à pension, nous identifions deux facteurs centraux pour analyser la nature du changement : le facteur de revalorisation du salaire et le taux de remplacement marginal du salaire revalorisé. Nous observons également que le mode de calcul de la pension à prestations définies versée par la CNAV induit une discontinuité car seules les hausses marginales de salaires associées aux meilleures années cotisées comptent. Nos calculs montrent dans quelle mesure la cotisation SUR élimine cette discontinuité et réduit également le taux marginal de taxation de la cotisation AGIRC-ARRCO grâce à une meilleure indexation de la valeur des points. La cotisation SUR n’élimine pas le taux marginal implicite mais conduit à un profil plus lisse sur l’ensemble du cycle de vie. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This paper studies how the adoption of a universal points-based pension regime (UPR) impacts the implicit marginal tax rate of the pension contribution. Using the formulas for calculating pension entitlements, we identify two key factors for analysing the nature of the change: the wage revaluation factor, and the marginal replacement rate of the revalued wage. We also observe that the method of calculating the defined-benefit pension paid by France’s national pension regime, the CNAV, leads to a discontinuity, because only the marginal increases in wages associated with the best years of contributions count. Our calculations show the extent to which UPR contributions eliminate this discontinuity and also reduce the marginal tax rate of the contribution of France’s supplementary pension scheme for private sector employees (AGIRC-ARRCO), thanks to a better indexation of the value of points. The UPR contribution does not eliminate the implicit marginal rate but leads to a smoother profile over the life cycle. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | calculs des pensions |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | taxation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | taux de cotisation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | cycle de vie |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Le Garrec, Gilles |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Touzé, Vincent |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue de l'OFCE | 170 | 6 | 2021-03-25 | p. 299-320 | 1265-9576 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-de-l-ofce-2020-6-page-299?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-de-l-ofce-2020-6-page-299?lang=fr&redirect-ssocas=7080</a> |
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