CARBONNIER, Clément; DIRER, Alexis; SLIMANI-HOUTI, Ihssane - In: Annales d'Economie et de Statistique (2014) 113-114
This article exploits a large micro-_le tax return data to test whether savers respond to the presence of tax incentives by contributing more in saving accounts that mandate annuitization at retirement. A frictionless model of demand for annuity is first set, which highlights the phenomenon of...