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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)

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 / Review of Public Economics, IEF, vol. 169(2), pages 173-202, June.
    • Handle: RePEc:hpe:journl:y:2004:v:169:i:2:p:173-202
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    References listed on IDEAS

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    1. Féliz Domínguez Barrero, 2002. "Régimen fiscal de la previsión social en la empresa: Incentivos existentes y equidad del sistema," Hacienda Pública Española / Review of Public Economics, IEF, vol. 163(4), pages 35-70, December.
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      More about this item

      Keywords

      previsión social en la empresa; planes de pensiones de empleo; contratos de seguros de vida; fondos internos;
      All these keywords.

      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

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