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- W3121230870 abstract "Cet article met en evidence les effets d'une fiscalite differenciee entre actifs et retraites sur l'exposition a la pauvrete, le risque d'inegalite et les niveaux de vie relatifs des actifs et des retraites. Cette analyse est menee a la lumiere des criteres d'equite de Rawls et Sen. Nous traitons cette question a l'aide d'une approche comptable du niveau de vie en decomposant pour chaque individu les etapes de redistribution depuis le versement des revenus primaires jusqu'a la perception des revenus secondaires. Le statut de retraite n'etant plus, en moyenne, synonyme de situation precaire, la fiscalite derogatoire dont ils beneficient ne semble pas correspondre a la poursuite d'un objectif rawlsien de justice sociale. En revanche l'existence de taux preferentiels de prelevements sociaux reduit la surexposition des retraites non imposables a la pauvrete. Taxation of pensioners, redistribution and equity This article examines the impact of specific taxation decreases for retirees on the exposure to poverty, the risk of inequality and the relative standard of living of retirees and active people. Taking into account the equity criteria of Rawls and Sen, we analyze the effect of each redistribution step from the gross income to the disposable income, for each retiree and worker. We use several inequality and poverty indices. Taxation devices, implemented during the ramping up of the welfare system to reduce inequalities between workers and retirees, seem less relevant today as pensioners are, in average, no longer in a precarious situation. The tax exemptions do not match the pursuit of a Rawlsian objective of social justice. However, reduced rate of social contributions allow to limit the overexposure to poverty of non taxable retirees." @default.
- W3121230870 created "2021-02-01" @default.
- W3121230870 creator A5022543439 @default.
- W3121230870 date "2014-01-01" @default.
- W3121230870 modified "2023-09-27" @default.
- W3121230870 title "Fiscalité des retraités, redistribution et équité" @default.
- W3121230870 hasPublicationYear "2014" @default.
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