Resumo

GARCIA PADRON, Yaiza  e  GARCIA BOZA, Juan. General characteristics and financial - fiscal study of pensions plans cf retirement plans. Innovar [online]. 2007, vol.17, n.29, pp.155-170. ISSN 0121-5051.

Pension plans and retirement plans represent two saving provision products which are currently competing with each other, their characteristics and fiscal aspects being extremely different. This paper has analysed both products’ most relevant aspects, pointing out that when an individual must choose between them, then he/she must pay great attention to their characteristics and tax-financial yield thereby leading to combining product yield and taxation. The equation for determining such yield for each product is then presented, paying close attention to how their yield is perceived.

Palavras-chave : pension plans; retirement plans; tax-financial yield.

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