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Neutralidad fiscal y ahorro previsión en la empresa: Efectos de la reforma del IRPF de 2002

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  • Félix Domínguez Barrero

    (Universidad de Zaragoza)

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    Abstract

    l presente trabajo estudia los efectos de la reforma del IRPF en las instituciones de previsión social en la empresa, nalizando hasta qué punto el sistema fiscal discrimina entre ellas, y cómo han variado la carga/incentivos fiscales e cada una. Las figuras analizadas son los planes de pensiones de empleo, las mutualidades de previsión social, los ontratos de seguros vida y los fondos internos. En el trabajo se observa que la reforma llevada a cabo —rebaja de tipos mpositivos y reducciones en la parte de rendimientos gravada— ha acarreado mejora de la fiscalidad de algunas nstituciones de previsión y empeoramiento de otras. En las instituciones fiscalmente subvencionadas, una reducción e tipos impositivos supone un empeoramiento de la fiscalidad, mientras que supone una mejora de aquellas que están gravadas fiscalmente.

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    File URL: http://www.ief.es/documentos/recursos/publicaciones/revistas/hac_pub/169_Neutralidad.pdf
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    Bibliographic Info

    Article provided by IEF in its journal Hacienda Pública Española/Revista de Economía Pública.

    Volume (Year): 169 (2004)
    Issue (Month): 2 (June)
    Pages: 173-202

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    Handle: RePEc:hpe:journl:y:2004:v:169:i:2:p:173-202

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    Related research

    Keywords: previsión social en la empresa; planes de pensiones de empleo; contratos de seguros de vida; fondos internos;

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