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Regime De Previdência Dos Servidores Públicos: Equilíbrio Financeiro E Justiça Atuarial

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Author Info
Reynaldo Fernandes
Amaury Patrick Gremaud
Abstract

This article analyzes the financial equilibrium of the retirement system for public servants in Brazil. After defining the theoretical model, the strategy of analysis consists in the estimate for each public servant in the PNAD-IBGE, the necessary payroll tax to finance the expected benefits. It was assumed that the actual rule (Brazil Constitutional Amendment n. 20) was in force since the admission of the servant in the labor market.

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Paper provided by ANPEC - Associação Nacional dos Centros de Pósgraduação em Economia [Brazilian Association of Graduate Programs in Economics] in its series Anais do XXXII Encontro Nacional de Economia [Proceedings of the 32th Brazilian Economics Meeting] with number 140.

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Date of creation: 2004
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Handle: RePEc:anp:en2004:140

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Find related papers by JEL classification:
H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
D3 - Microeconomics - - Distribution
H2 - Public Economics - - Taxation, Subsidies, and Revenue

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