La tasa de sustitución de las pensiones
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Abstract
The formula used in Spain to calculate pensions, particularly retirement pensions, is relatively generous when compared with other systems in the EU. This paper analyses the reasons behind the wide gap between the theoretical amount of pension and the actual net pensions paid, drawing a distinction between reasons deriving from the labour market and specifically regulatory reasons (the «small print» in regulations) concerned with social security and tax legislation. It centres mainly on retirement pensions, but also makes some observations on permanent invalidity pensions and pensions payable in case of death and survival.
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