Efectos distributivos de los incentivos fiscales a planes de pensiones complementarios en España
ISSN: 1698-7616
Year of publication: 2008
Issue: 12
Pages: 61-83
Type: Article
More publications in: Principios: estudios de economía política
Abstract
This work aims to determine the regressivity and redistributional effects of tax relief on voluntary private pensions in Spain. Using a sample of income tax payers from 2002, we show that such subsidies, which amount to 0.15% of the GDP, are highly regressive (mainly because of their internal distribution among recipients) and make income distribution slightly more unequal.