IDEAS home Printed from https://ideas.repec.org/a/hpe/journl/y2004v169i2p173-202.html
   My bibliography  Save this article

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

Author

Listed:
  • Félix Domínguez Barrero

    (Universidad de Zaragoza)

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.

Suggested Citation

  • Félix Domínguez Barrero, 2004. "Neutralidad fiscal y ahorro previsión en la empresa: Efectos de la reforma del IRPF de 2002," Hacienda Pública Española, IEF, vol. 169(2), pages 173-202, June.
  • Handle: RePEc:hpe:journl:y:2004:v:169:i:2:p:173-202
    as

    Download full text from publisher

    File URL: http://www.ief.es/documentos/recursos/publicaciones/revistas/hac_pub/169_Neutralidad.pdf
    Download Restriction: no

    More about this item

    Keywords

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

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • J31 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Wage Level and Structure; Wage Differentials

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hpe:journl:y:2004:v:169:i:2:p:173-202. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ana Belén Miquel Burgos). General contact details of provider: http://edirc.repec.org/data/iefgves.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.