Ayuso, Juan; Jimeno, Juan F.; Villanueva, Ernesto - In: SERIEs - Journal of the Spanish Economic Association 10 (2019) 3/4, pp. 211-249
We examine the incidence on household consumption of the introduction of tax incentives to retirement saving. First, using data from a panel of tax returns we document that most contributions to pension funds are by older/high-income individuals. Then we use panel data from a consumption survey...