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Title: A revision of the revaluation index of Spanish pensions
Author: Roch, Oriol
Bosch Príncep, Manuela
Morillo, Isabel
Vilalta de Miguel, Daniel
Keywords: Pensions
Desenvolupament sostenible
Política econòmica
Sustainable development
Economic policy
Issue Date: Sep-2017
Publisher: Instituto de Estudios Fiscales
Abstract: This article reviews the methodological aspects of the revaluation index of Spanish pensions developed following Law 23/2013 which regulates the sustainability factor and revaluation index of the Social Security pension system. From a gradual breakdown of the elements that make up the revaluation index, an exposition is given of the formal and implementation problems it involves. Finally, an alternative model based on dynamic optimization techniques is proposed and its use is illustrated with numerical examples.
Note: Reproducció del document publicat a:
It is part of: Hacienda Pública Española, 2017, vol. 222, num. 3/2017, p. 109-134
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ISSN: 0210-1173
Appears in Collections:Articles publicats en revistes (Matemàtica Econòmica, Financera i Actuarial)

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