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¿Cuál es el costo fiscal de la dualidad en el sistema pensional colombiano?

Author

Listed:
  • Luis Carlos Calixto Rodríguez

Abstract

The Colombian pension system has changed its operation through the implementation of laws 100/1993 and 797/2003, which allowed the duality of schemes between the average premium scheme and singular capitalization. These laws did not have the behavior of the essential variable of the base settlement income. The work estimates the recommended base settlement income not to generate fiscal impact and those of maintaining the pension system’s duality.

Suggested Citation

  • Luis Carlos Calixto Rodríguez, 2019. "¿Cuál es el costo fiscal de la dualidad en el sistema pensional colombiano?," Revista de Economía del Rosario, Universidad del Rosario, vol. 22(2), pages 231-311, December.
    • Handle: RePEc:col:000151:017982
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    File URL: https://revistas.urosario.edu.co/index.php/economia/article/view/8145
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    More about this item

    Keywords

    Pensional system; funding fund; pension deficit;
    All these keywords.

    JEL classification:

    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
    • H63 - Public Economics - - National Budget, Deficit, and Debt - - - Debt; Debt Management; Sovereign Debt
    • J01 - Labor and Demographic Economics - - General - - - Labor Economics: General
    • J31 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Wage Level and Structure; Wage Differentials

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