期刊名称：Revista Innovar Journal Revista de Ciencias Administrativas y Sociales
印刷版ISSN：2248-6968
出版年度：2007
卷号：17
期号：29
页码：155-170
语种：Spanish
出版社：Universidad Nacional de Colombia - Sede Bogotá
摘要：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 work 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 financial-fiscal profitability thereby leading to combining product yield and tax liability/relief. The equation for determining such profitability for each product is then presented, paying close attention to how their yield is perceived.
关键词：Pension plans;retirement plans;financial-fiscal profitability;Planes de pensiones;planes de jubilación;rentabilidad financiero-fiscal;Plans de pensions;plans de retraite;rentabilité financière-fiscale;Planos de pensões;planos de aposentadoria;rentabilidade financeiro e fiscal
