Uno schema per la valutazione del trattamento fiscale del risparmio pensionistico

Carlo Mazzaferro

ECONOMIA PUBBLICA, 2002, vol. 2002/3, issue 3

Abstract: Uno schema per la valutazione del trattamento fiscale del risparmio pensionistico (di Carlo Mazzaferro) - ABSTRACT: In this paper we present a model to measure the tax incidence on the voluntary pension saving in Italy after the 2001 reform. The model describes the current Italian fiscal law and allows sensitivity analysis with respect to demographic and economic variables. The model highlights also a distorsion of the current fiscal law with respect to an actuarially fair scheme. According to results of some simulations of the model the tax incidence on voluntary pension saving of representative individuals: i) is not influenced by retirement age; ii) is particularly dependent on the real rate of return of the saving. Finally the adoption of an EETscheme would not be convenient with respect to the current fiscal law.

Date: 2002
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