The double dividend of postponing retirement

被引：77

作者：

Cremer, H

Pestieau, P

机构：

[1] Univ Toulouse, IDEI, F-31000 Toulouse, France

[2] Univ Toulouse, GREMAQ, F-31000 Toulouse, France

[3] Univ Liege, CREPP, B-4000 Liege, Belgium

来源：

INTERNATIONAL TAX AND PUBLIC FINANCE | 2003年 / 10卷 / 04期

关键词：

social security reform; retirement age; implicit taxation;

D O I：

10.1023/A:1024671130647

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Early retirement seems to plague social security systems in a number of European countries. In this paper we argue that delaying retirement may have two positive effects: it is likely to partially restore the financial balance of the system, and it may foster redistribution among retirees. To obtain such a double dividend, the benefit rule of the initial social security scheme must have the following two characteristics. First, it operates redistribution within generations. Second, it is "biased" and induces early retirement.

引用

页码：419 / 434

页数：16