Publication: Caracterización de las prestaciones de muerte y supervivencia de la Seguridad Social española. Reformas estructurales y paramétricas bajo un enfoque económico-actuarial
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2017-01-16
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Universidad Complutense de Madrid
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Abstract
Las prestaciones públicas de muerte y supervivencia de la Seguridad Social son un instrumento de gran importancia en términos económicos y sociales. Junto a las consideraciones emocionales que implica un fallecimiento, estas coberturas hacen frente al menoscabo económico que en la unidad familiar se produce por ese hecho. Sin embargo, a pesar de su relevancia, en España no han sido convenientemente estudiadas desde una perspectiva económico-actuarial, dando lugar a un déficit en investigaciones en la materia. El objetivo de este trabajo es múltiple: en primer lugar, caracterizar las prestaciones de muerte y supervivencia de la Seguridad Social española dotándolas de un significado socioeconómico, histórico y jurídico que se completa con una vertiente descriptiva que da cabida a nuevas posibilidades de estudio. Frente a la tradicional orientación jurídica, se analizan las prestaciones desde una perspectiva económico-actuarial que incorpora la utilización de herramientas actuariales y el largo plazo como horizonte temporal. Estos enfoques no se establecen únicamente desde la sostenibilidad como prioridad, sino que pretenden construir una base conceptual con un diseño más coherente. Por último, se presentan propuestas de reforma paramétricas y estructurales. En la Seguridad Social confluyen distintas fuentes de riesgo, no todas siempre reconocidas; desde un punto de vista crítico se revisan aquí aserciones generalmente aceptadas y se plantea la incorporación de herramientas actuariales como apoyo a la información para favorecer la transparencia y mejorar la toma de decisiones...
Death and survivors’ benefits of Social Security are really important in economic and social terms. Along with the emotional considerations involving a death, these coverages face the economic damage which is produced in the relatives by this fact. However, despite its importance, these benefits have not been properly studied from an economicactuarial perspective, giving rise to a lack of research on the subject. Different targets are sought: first, Spanish survivors’ benefits are characterized and located under a socio-economic significance, a historical analysis and comparative law. Second, descriptive analysis is shown and new possibilities for study are also presented. Although the subject has been studied under a legal point of view, we focus on economic-actuarial approaches which incorporate actuarial tools and the long-term perspective. Sustainability is not the only pursuit of the approaches, then more consistent principles and designs are looked for. With this in mind, parametric and structural reforms are presented. Social Security is affected by different risks, not all of them really recognized. We review from a critical perspective some assertions generally accepted; actuarial tools are proposed to promote transparency and proper decision-making. Meanwhile, it has been found that survivors’ benefits are anachronistic and inefficient, so its reform is necessary in order to eliminate the interference generated in the system. Their philosophical and practical premises have been reviewed finding distortions that make new designs and alternatives especially needed. Furthermore, transformation of annuities into temporal pensions has been evaluated and significant savings have been found: about 41.76% in actuarial present value for each new widowers group and 20.48% for the orphan’s case. The most important characteristics of the transformation of the financing system structure through the incorporation of a solidarity pillar are exposed, as well. A critical review of the relocation of these benefits to the non-contributory system has been done. Although this measure is economically important and could support the Social Security sustainability, his philosophical principles are uncertain...
Death and survivors’ benefits of Social Security are really important in economic and social terms. Along with the emotional considerations involving a death, these coverages face the economic damage which is produced in the relatives by this fact. However, despite its importance, these benefits have not been properly studied from an economicactuarial perspective, giving rise to a lack of research on the subject. Different targets are sought: first, Spanish survivors’ benefits are characterized and located under a socio-economic significance, a historical analysis and comparative law. Second, descriptive analysis is shown and new possibilities for study are also presented. Although the subject has been studied under a legal point of view, we focus on economic-actuarial approaches which incorporate actuarial tools and the long-term perspective. Sustainability is not the only pursuit of the approaches, then more consistent principles and designs are looked for. With this in mind, parametric and structural reforms are presented. Social Security is affected by different risks, not all of them really recognized. We review from a critical perspective some assertions generally accepted; actuarial tools are proposed to promote transparency and proper decision-making. Meanwhile, it has been found that survivors’ benefits are anachronistic and inefficient, so its reform is necessary in order to eliminate the interference generated in the system. Their philosophical and practical premises have been reviewed finding distortions that make new designs and alternatives especially needed. Furthermore, transformation of annuities into temporal pensions has been evaluated and significant savings have been found: about 41.76% in actuarial present value for each new widowers group and 20.48% for the orphan’s case. The most important characteristics of the transformation of the financing system structure through the incorporation of a solidarity pillar are exposed, as well. A critical review of the relocation of these benefits to the non-contributory system has been done. Although this measure is economically important and could support the Social Security sustainability, his philosophical principles are uncertain...
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Tesis inédita de la Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Departamento de Economía Financiera y Contabilidad I, leída el 09/12/2015