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)
|Contact details of provider:|| Postal: Praia de Botafogo 190, sala 1100, Rio de Janeiro/RJ - CEP: 22253-900|
Web page: http://epge.fgv.br
More information through EDIRC
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Fábio Giambiagi & João Luis de Oliveira Mendonça & Kaizô Iwakami Beltrão & Vagner Laerte Ardeo, 2004. "Diagnóstico da Previdência Social no Brasil : O que foi Feito e o que Falta Reformar ?," Discussion Papers 1050, Instituto de Pesquisa Econômica Aplicada - IPEA.
- Martin Feldstein, 1995. "Would Privatizing Social Security Raise Economic Welfare?," NBER Working Papers 5281, National Bureau of Economic Research, Inc.
- 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.
- Martin Feldstein & Andrew Samwick, 1992. "Social Security Rules and Marginal Tax Rates," NBER Working Papers 3962, National Bureau of Economic Research, Inc.
- 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.
- Samwick, Andrew & Feldstein, Martin S., 2000. "Allocating Payroll Tax Revenue to Personal Retirement Accounts to Maintain Social Security Benefits and the Payroll Tax Rate," Scholarly Articles 10456096, Harvard University Department of Economics.
- Martin Feldstein & Andrew Samwick, 2000. "Allocating Payroll Tax Revenue to Personal Retirement Accounts to Maintain Social Security Benefits and the Payroll Tax Rate," NBER Working Papers 7767, National Bureau of Economic Research, Inc.
- Guilherme C. Delgado & Ana Carolina Querino & Leonardo Rangel & Matheus Stivali, 2006. "Avaliação de Resultados da Lei do Fator Previdenciário (1999-2004)," Discussion Papers 1161, Instituto de Pesquisa Econômica Aplicada - IPEA.
- 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)
When requesting a correction, please mention this item's handle: RePEc:fgv:epgrbe:v:63:y:2009:i:2:a:1207. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Núcleo de Computação da FGV/EPGE)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.