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El fondo de capitalización a la austriaca: costes y beneficios de su implantación en España

  • Conde Ruiz, José Ignacio.
  • Felgueroso, Florentino.
  • García Pérez, Jose Ignacio.

Cumplido ya un año desde su aprobación, la reforma laboral de 2010 no parece que vaya a conseguir uno de sus principales objetivos: reducir la alta tasa de temporalidad que caracteriza el mercado de trabajo español. Tampoco lo habían conseguido las cuatro reformas anteriores. En realidad, ninguna de ellas ha ido al centro del problema: la dualidad legal entre contrato fijos y temporales, es decir, que existan contratos con distintas duraciones e indemnizaciones por despido. La reforma del 2010, además, ha nacido inconclusa, quedando aún por incorporar un fondo de capitalización a la austriaca. Este trabajo evalúa, teóricamente y con un modelo de simulación, los costes y beneficios para empresas y trabajadores del desarrollo de este tipo de fondo, como complemento de las medidas aprobadas en esta última reforma y también en escenarios alternativos en los que se combina con un contrato único (con indemnizaciones crecientes con la antigüedad). Frente a lo que podría parecer, un sistema mixto de indemnizaciones crecientes con la antigüedad más una aportación de en torno a 3 días por año trabajado al fondo de capitalización no tiene por qué ser más costoso para las empresas que lo que se deriva de la reforma recientemente aprobada.

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Paper provided by FEDEA in its series Economic Reports with number 06-2011.

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Date of creation: Jul 2011
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Handle: RePEc:fda:fdacee:06-2011
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