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Análisis económico de la financiación de la seguridad social española

Author

Listed:
  • José Ignacio Pérez Infante

    (Economista y Profesor Asociado. Universidad Carlos III de Madrid)

Abstract

Financing of the Spanish Social Security system is one of the most controversial questions in terms of the problems of social protection and the difficulties experienced by the Spanish economy in creating employment. This article analyses the development and present situation of funding of our Social Security system, the importance of contributions by companies and wage-earners in this funding and a comparison between the Spanish situation and that of other countries in the OECD and the European Union. The effects of Social Security funding on the tax burden and on labour costs and employment in the Spanish economy are also analysed. Finally the article reflects on the consequences that the replacement of social security contributions by other taxes would have on employment and inflation.

Suggested Citation

  • José Ignacio Pérez Infante, 1997. "Análisis económico de la financiación de la seguridad social española," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 38(02), pages 190-237.
    • Handle: RePEc:ekz:ekonoz:1997210
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    More about this item

    Keywords

    Financiación de la Seguridad Social; protección social;

    JEL classification:

    • H51 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Health
    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions

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