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  • This paper investigates the effect of the 2003 French pension reform on hiring, ring and employment rates among older workers. This reform increased the mandatory retirement age and simultaneously it set a tax levied on early retirement windows payed by firms to their older workers, to encourage them to leave their job early. We use a matching model with endogenous job destruction extended to account for a mandatory retirement age and we calibrate the model with data drawn from the French Labor Force Surveys for the years 2001 and 2002. We show that in the case of a high tax rate, delaying retirement raises job separation rates, which partially offsets its positive effect on job finding rates. Consequently, the combination of an increase in the retirement age and a taxation on early retirement windows may have perverse effects on the employment rate among older workers. (xsd:string)
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  • https://doi.org/10.1016/j.econmod.2011.04.010. (ISSP) (xsd:string)
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  • 2011 (xsd:gyear)
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  • 2011 (xsd:gyear)
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  • 10.1016/j.econmod.2011.04.010 ()
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  • 2319 (xsd:string)
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  • 5 (xsd:string)
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  • Taxation of early retirement windows and delaying retirement: the French experience (xsd:string)
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  • In Economic Modelling, 28(5), 2319-2341, 2011 (xsd:string)
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  • 2011 (xsd:string)
  • Delaying_retirement (xsd:string)
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  • 28 (xsd:string)