Evolución normativa y fiscal de la previsión social complementaria en el País Vasco

Luis Carlos Izquierdo
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Luis Carlos Izquierdo: Departamento de Hacienda y Finanzas del Gobierno Vasco

EKONOMIAZ. Revista vasca de Economía, 2014, vol. 85, issue 01, 117-144

Abstract: The historical path taken in 1982, just after responsibility for supplementary social welfare provisions was devolved to the CAPV (Autonomous Community of the Basque Country) continues to be followed today. Its goal is firmly to establish a sufficient level of social protection among citizens in general. This article describes how the system in the CAPV was set up, how it has been updated and what challenges are posed by society itself if a system supplementary to the public social welfare is to be set up in such a way as to enjoy the confidence and reassurance in the whole population.

Keywords: complementary funded pensions; pension contributions; pension benefits (search for similar items in EconPapers)
JEL-codes: G23 H55 J32 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ekz:ekonoz:2014105

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