Abstract : Erasable coercions in System F-eta, also known as retyping functions, are well-typed eta-expansions of the identity. They may change the type of terms without changing their behavior and can thus be erased before reduction. Coercions in F-eta can model subtyping of known types and some displacement of quantifiers, but not subtyping assumptions nor certain forms of delayed type instantiation. We generalize F-eta by allowing abstraction over retyping functions. We follow a general approach where computing with coercions can be seen as computing in the lambda-calculus but keeping track of which parts of terms are coercions. We obtain a language where coercions do not contribute to the reduction but may block it and are thus not erasable. We recover erasable coercions by choosing a weak reduction strategy and restricting coercion abstraction to value-forms or by restricting abstraction to coercions that are polymorphic in their domain or codomain. The latter variant subsumes F-eta, F-sub, and MLF in a unified framework.