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El controvertido fondo de capitalización y su posible tributación en Espana

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  • Norberto Miras Marín

Abstract

Resumen En estas líneas se resumen los principales rasgos que caracterizarán a la nueva figura del fondo de capitalización en Espana –conocido como fondo de cesantía en Colombia– y se apuntan los distintos aspectos pendientes de clarificación que todavía existen, y que se deberán concretar por medio del oportuno desarrollo normativo. Pese a las desventajas que pueda tener el modelo (un posible abuso del despido por la parte empresarial, riesgo moral en el comportamiento de los trabajadores y una rebaja de la compensación por despido en los sectores en los que el empleo es más volátil y su repercusión en la redistribución de la riqueza), aporta ventajas significativas desde el punto de vista de la llamada flexi-seguridad. Abstract This paper contains the main features that characterize the new figure of «Capitalization Fund» in Spain -known as unemployment fund in Colombia- and target the various aspects pending clarification that still exist, and should realize by through timely policy development. Despite the disadvantages of the model (a possible abuse of dismissal by the employer, moral hazard in the behavior of workers and a reduction of severance pay in sectors where employment is more volatile and their impact on the redistribution of wealth), provides significant advantages from the point of view of the so-called “flexi – security”.

Suggested Citation

  • Norberto Miras Marín, 2015. "El controvertido fondo de capitalización y su posible tributación en Espana," Revista Lebret, Universidad Santo Tomás - Bucaramanga, vol. 7, pages 39-60, December.
  • Handle: RePEc:col:000385:016116
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    File URL: http://revistas.ustabuca.edu.co/index.php/LEBRET/article/view/1518/1191
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    References listed on IDEAS

    as
    1. Félix Domínguez Barrero & Julio López Laborda, "undated". "¿Por Qué Ahorra La Gente En Planes De Pensiones Individuales?," Working Papers 27-04 Classification-JEL , Instituto de Estudios Fiscales.
    2. Conde Ruiz, José Ignacio. & Felgueroso, Florentino. & García Pérez, Jose Ignacio., 2011. "El fondo de capitalización a la austriaca: costes y beneficios de su implantación en España," Economic Reports 06-2011, FEDEA.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Fondo de capitalización; despido; prestaciones; incentivo fiscal.;
    All these keywords.

    JEL classification:

    • K12 - Law and Economics - - Basic Areas of Law - - - Contract Law
    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
    • K31 - Law and Economics - - Other Substantive Areas of Law - - - Labor Law

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