{"title":"[TROISIÈME PARTIE Introduction]","authors":"Lolita Voisin, Sylvie Servain","doi":"10.4000/books.pufr.18462","DOIUrl":"https://doi.org/10.4000/books.pufr.18462","url":null,"abstract":"","PeriodicalId":17926,"journal":{"name":"La retraite en commun","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87283512","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"AMÉLIORER LES RENDEMENTS ET LA SÉCURITÉ DE L’ÉPARGNE INDIVIDUELLE","authors":"","doi":"10.2307/j.ctv29mvsrg.39","DOIUrl":"https://doi.org/10.2307/j.ctv29mvsrg.39","url":null,"abstract":"","PeriodicalId":17926,"journal":{"name":"La retraite en commun","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76993311","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"LES RÉGIMES DE RETRAITE ET LES RESTRUCTURATIONS D’ENTREPRISES","authors":"","doi":"10.2307/j.ctv29mvsrg.25","DOIUrl":"https://doi.org/10.2307/j.ctv29mvsrg.25","url":null,"abstract":"","PeriodicalId":17926,"journal":{"name":"La retraite en commun","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77981090","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"AMÉLIORER LE DIALOGUE SOCIAL SUR LA RETRAITE AU QUÉBEC","authors":"","doi":"10.2307/j.ctv29mvsrg.40","DOIUrl":"https://doi.org/10.2307/j.ctv29mvsrg.40","url":null,"abstract":"","PeriodicalId":17926,"journal":{"name":"La retraite en commun","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81261558","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"DE NOUVEAUX RÉGIMES FONT LEUR PLACE DANS LE PORTRAIT DE LA RETRAITE","authors":"","doi":"10.2307/j.ctv29mvsrg.31","DOIUrl":"https://doi.org/10.2307/j.ctv29mvsrg.31","url":null,"abstract":"","PeriodicalId":17926,"journal":{"name":"La retraite en commun","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86704219","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"RETRAITE, ÉPARGNE ET FISCALITÉ :","authors":"A. Lavigne","doi":"10.2307/j.ctv29mvsrg.30","DOIUrl":"https://doi.org/10.2307/j.ctv29mvsrg.30","url":null,"abstract":"In many countries, retirement saving entitles to tax breaks. This paper examines thearguments for favourable tax treatment for retirement saving, from the point ofview of both efficiency and equity. This issue is part of a broader debate on the roleof taxation in the choice between consumption and saving. First, the paperexamines whether saving in general should entitle to tax breaks. It then looks at theparticular case of saving for retirement, and examines the theoretical arguments infavour of differentiated taxation for different types of saving. Lastly, it ponders thelegitimacy of the tax breaks for which retirees are eligible.The general argument the paper develops is that, while there are few theoreticaljustifications for granting tax breaks to saving in general, there are reasons forallowing saving for retirement to qualify for favourable tax treatment. However, thetax breaks for which retirees are eligible in France seem unjustified, on the groundsof both efficiency and inter-generational and intra-generational equity.","PeriodicalId":17926,"journal":{"name":"La retraite en commun","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2006-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79324217","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
求助内容：
应助结果提醒方式：