Efectos distributivos de los incentivos fiscales a planes de pensiones complementarios en España Distributional effects of tax incentives for supplementary pension plans in Spain

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.

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