Cálculo da Alíquota de Contribuição Previdenciária Atuarialmente Equilibrada: uma Aplicação ao Caso Brasileiro
The aim of this paper is to calculate the contribution tax rate that equals expected present values of contributions and old-age benefits in a social security system. A theoretical exercise is developed to generate an analytical formula for the contribution rate, complemented for an empirical analysis, using Brazilian data. The tax rate is calculated in diverse situations, including differences of gender, educational level and type of retirement. The main conclusion is that contribution rates around 31%, as the ones observed in Brazil, are too high for retirement by contribution time, but insufficient for the retirement by age, especially for women.
Volume (Year): 63 (2009)
Issue (Month): 2 (June)
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NBER Working Papers
7767, National Bureau of Economic Research, Inc.
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- Feldstein, Martin & Samwick, Andrew A., 1992. "Social Security Rules and Marginal Tax Rates," National Tax Journal, National Tax Association, vol. 45(1), pages 1-22, March.
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- Martin Feldstein, 2005. "Structural Reform of Social Security," Journal of Economic Perspectives, American Economic Association, vol. 19(2), pages 33-55, Spring.
- Martin Feldstein, 2005. "Structural Reform of Social Security," NBER Working Papers 11098, National Bureau of Economic Research, Inc.
- Feldstein, Martin, 2005. "Structural Reform of Social Security," Scholarly Articles 2794830, Harvard University Department of Economics. Full references (including those not matched with items on IDEAS)
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