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Régimen Fiscal De La Previsión Social Empresarial. Incentivos Existentes Y Equidad Del Sistema

Author

Listed:
  • Félix Domínguez Barrero

    (Universidad de Zaragoza)

Abstract

. El objetivo de este trabajo es estudiar la fiscalidad de las instituciones de previsión social del personal, para ver la neutralidad entre las diversas instituciones y las diversas prestaciones que ofrecen, y analizar la equidad del sistema. Para ello, se elabora previamente un modelo que permita medir la incidencia de la fiscalidad en cada una de las instituciones. En el trabajo se llega a la conclusión de que los planes de pensiones de empleo son la institución fiscalmente más incentivada y que la prestación en forma de renta en muchos casos tiene una fiscalidad menos gravosa que la prestación en forma de capital. Los planes de pensiones de empleo están más incentivados que los planes individuales. La fiscalidad de ambos tipos de planes resulta claramente regresiva.

Suggested Citation

  • Félix Domínguez Barrero, "undated". "Régimen Fiscal De La Previsión Social Empresarial. Incentivos Existentes Y Equidad Del Sistema," Working Papers 21-02 Classification-JEL , Instituto de Estudios Fiscales.
  • Handle: RePEc:hpe:wpaper:y:2002:i:21
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