La situación y el debate sobre la previsión social complementaria en España

Jon Aramburu and Antoni Canals
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Jon Aramburu: Montepío Loreto MPS. Madrid
Antoni Canals: Pensions Caixa 30 FP. Barcelona

EKONOMIAZ. Revista vasca de Economía, 2014, vol. 85, issue 01, 65-94

Abstract: Currently there is in Spain a process of debate about the situation and the future of the complementary pensions. This Paper intends to make proposals in this debate. The authors argue that the complementary pensions should cover the middle income earners too taking into account the prospect of the Social Security. This extension is only possible by the occupational pension systems that, in turn, are efficient enough to collect sufficient contributions and pay out adequate benefits. The Paper presents too similar international processes of pension assessment and reform. Finally, the Paper analyses the benefits, the financial costs and the tax expenditure for employers and the public purse of the complementary pensions.

Keywords: complementary funded pensions; occupational pension system (search for similar items in EconPapers)
JEL-codes: G23 H55 J32 (search for similar items in EconPapers)
Date: 2014
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