Análisis empírico de la solvencia financiera y de la equidad del sistema de pensiones de jubilación español desde la perspectiva del empleo

Beatriz Rosado Cebrián, Inmaculada Domínguez Fabián and Juan J. Alonso Fernández
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Beatriz Rosado Cebrián: Universidad de Extremadura
Inmaculada Domínguez Fabián: Universidad de Extremadura
Juan J. Alonso Fernández: Universidad de Extremadura

EKONOMIAZ. Revista vasca de Economía, 2015, vol. 88, issue 02, 344-366

Abstract: This paper analyzes the financial solvency and fairness of the Spanish retirement pension system after the reforms adopted by the Law 27/2011 and the Law 23/2013, considering different employment behaviors. For this purpose, we use both the Continuous Work History Sample and the Labour Force Survey, which allow us to build likely employment histories of current contributors, in order to analyze, in terms of likely Internal Rate of Return, the effect of unemployment in the Spanish retirement pension system.

Keywords: Solvency; Equity; Employment; Continuous Work History Sample; Internal Rate of Return (search for similar items in EconPapers)
JEL-codes: D63 G23 H55 (search for similar items in EconPapers)
Date: 2015
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