Please use this identifier to cite or link to this item:
http://hdl.handle.net/2445/191172
Title: | Analysis of fiscal-financial profitability of annuities |
Author: | Naveira Gallego, Judit |
Director/Tutor: | Ribas Marí, Carme |
Keywords: | Plans de pensions Desgravacions fiscals Matemàtica actuarial Treballs de fi de màster Pension trusts Tax remission Actuarial mathematics Master's theses |
Issue Date: | 2022 |
Abstract: | In this paper, we perform an analysis about the importance of life annuities as a complementary income to public pension and the effect of taxation on the profitability of them. We have studied life annuities and taxation, as well as the effect that the former has on this profitability and, subsequently, we have performed an empirical application through life techniques. The results show that life annuities are one of the best products to improve the quality of life at retirement age and that they have a real tax advantage, which makes them very attractive in the Spanish market. |
Note: | Treballs Finals del Màster de Ciències Actuarials i Financeres, Facultat d'Economia i Empresa, Universitat de Barcelona, Curs: 2021-2022, Tutor: Carme Ribas Marí |
URI: | http://hdl.handle.net/2445/191172 |
Appears in Collections: | Màster Oficial - Ciències Actuarials i Financeres (CAF) |
Files in This Item:
File | Description | Size | Format | |
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TFM-CAF_NaveiraGallego.pdf | 585.44 kB | Adobe PDF | View/Open |
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