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Fiscalité des retraités, redistribution et équité

Author

Listed:
  • Bérangère Legendre

    (IREGE - Institut de Recherche en Gestion et en Economie - USMB [Université de Savoie] [Université de Chambéry] - Université Savoie Mont Blanc)

Abstract
Cet article met en évidence les effets d'une fiscalité différenciée entre actifs et retraités sur l'exposition à la pauvreté, le risque d'inégalité et les niveaux de vie relatifs des actifs et des retraités. Cette analyse est menée à la lumière des critères d'équité de Rawls et Sen. Nous traitons cette question à l'aide d'une approche comptable du niveau de vie en décomposant pour chaque individu les étapes de redistribution depuis le versement des revenus primaires jusqu'à la perception des revenus secondaires. Le statut de retraité n'étant plus, en moyenne, synonyme de situation précaire, la fiscalité dérogatoire dont ils bénéficient ne semble pas correspondre à la poursuite d'un objectif rawlsien de justice sociale. En revanche l'existence de taux préférentiels de prélèvements sociaux réduit la surexposition des retraités non imposables à la pauvreté. 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.

Suggested Citation

  • Bérangère Legendre, 2014. "Fiscalité des retraités, redistribution et équité," Post-Print hal-01284030, HAL.
    • Handle: RePEc:hal:journl:hal-01284030
    DOI: 10.3917/reco.pr2.0034
    Note: View the original document on HAL open archive server: https://hal.univ-grenoble-alpes.fr/hal-01284030
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    References listed on IDEAS

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    Keywords

    Economie des retraites; Inégalités;

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