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

Author

Listed:
  • Luis Carlos Izquierdo

    (Departamento de Hacienda y Finanzas del Gobierno Vasco)

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.

Suggested Citation

  • Luis Carlos Izquierdo, 2014. "Evolución normativa y fiscal de la previsión social complementaria en el País Vasco," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 85(01), pages 117-144.
    • Handle: RePEc:ekz:ekonoz:2014105
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    More about this item

    Keywords

    complementary funded pensions; pension contributions; pension benefits;
    All these keywords.

    JEL classification:

    • J32 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Nonwage Labor Costs and Benefits; Retirement Plans; Private Pensions
    • G23 - Financial Economics - - Financial Institutions and Services - - - Non-bank Financial Institutions; Financial Instruments; Institutional Investors
    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions

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