IDEAS home Printed from https://ideas.repec.org/a/fan/epepep/vhtml10.3280-ep2002-003003.html
   My bibliography  Save this article

Uno schema per la valutazione del trattamento fiscale del risparmio pensionistico

Author

Listed:
  • Carlo Mazzaferro

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.

Suggested Citation

  • Carlo Mazzaferro, 2002. "Uno schema per la valutazione del trattamento fiscale del risparmio pensionistico," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2002(3).
    • Handle: RePEc:fan:epepep:v:html10.3280/ep2002-003003
    as

    Download full text from publisher

    File URL: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=17922&Tipo=ArticoloPDF
    Download Restriction: Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fan:epepep:v:html10.3280/ep2002-003003. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stefania Rosato (email available below). General contact details of provider: http://www.francoangeli.it/riviste/sommario.aspx?IDRivista=16 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.