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dc.contributor.authorLegendre, Bérangère
dc.date.accessioned2012-11-20T13:06:38Z
dc.date.available2012-11-20T13:06:38Z
dc.date.issued2011
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/10599
dc.language.isoenen
dc.subjectTaxation of personal incomesen
dc.subjectInequalityen
dc.subjectIncome distributionen
dc.subjectEconomics of the Elderlyen
dc.subject.ddc336en
dc.subject.classificationjelJ26en
dc.subject.classificationjelH31en
dc.subject.classificationjelH24en
dc.subject.classificationjelD31en
dc.titleInequalities between retirees and workers: an empirical model to capture the effect of taxationen
dc.typeArticle accepté pour publication ou publié
dc.description.abstractenFrench retirees benefit from specific taxation decreases. These tax exemptions imply considerable public tax expenditures that may be unjustifiable in terms of equity. In this article, we examine the adequacy of tax arrangements for French retirees in the current context of public pension systems reforms. The ratio of retired individuals' income per consumption unit to that of workers was approximately 0.89 in 2003 (0.96 including capital income). Moreover, pensioners' incomes are, on average, 102% of the average income of the population. Inter-cohort inequalities do not seem to justify these tax exemptions. Pensions are more equally distributed than income received from employment, and intra-cohort inequality does not seem to be a more convincing explanation. What is the impact of differential taxation on the inequality between retirees and workers? To answer this question, we propose several empirical models.en
dc.relation.isversionofjnlnameEconomics Bulletin
dc.relation.isversionofjnlvol31en
dc.relation.isversionofjnlissue4en
dc.relation.isversionofjnldate2011
dc.relation.isversionofjnlpages2787-2798en
dc.relation.isversionofjnlpublisherEconomics Bulletinen
dc.subject.ddclabelEconomie publiqueen
dc.relation.forthcomingnonen
dc.relation.forthcomingprintnonen


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