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


  • Reynaldo Fernandes
  • Amaury Patrick Gremaud


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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  • Reynaldo Fernandes & Amaury Patrick Gremaud, 2004. "Regime De Previdência Dos Servidores Públicos: Equilíbrio Financeiro E Justiça Atuarial," Anais do XXXII Encontro Nacional de Economia [Proceedings of the 32th Brazilian Economics Meeting] 140, ANPEC - Associação Nacional dos Centros de Pósgraduação em Economia [Brazilian Association of Graduate Programs in Economics].
  • Handle: RePEc:anp:en2004:140

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    References listed on IDEAS

    1. Kent Smetters, "undated". "Thinking About Social Security's Trust Fund," Pension Research Council Working Papers 97-21, Wharton School Pension Research Council, University of Pennsylvania.
    2. Perdigão, Luís Antonio & Oliveira, Luiz Guilherme Schymura de & Lannes, Osmar Perazzo, 2000. "Estimativa do passivo previdenciário dos estados," FGV/EPGE Economics Working Papers (Ensaios Economicos da EPGE) 388, FGV/EPGE - Escola Brasileira de Economia e Finanças, Getulio Vargas Foundation (Brazil).
    3. Martin Feldstein & Andrew Samwick, 1998. "The Transition Path in Privatizing Social Security," NBER Chapters,in: Privatizing Social Security, pages 215-264 National Bureau of Economic Research, Inc.
    4. Laurence J. Kotlikoff, 1996. "Privatization of Social Security: How It Works and Why It Matters," NBER Chapters,in: Tax Policy and the Economy, Volume 10, pages 1-32 National Bureau of Economic Research, Inc.
    5. Feldstein, Martin & Liebman, Jeffrey B., 2002. "Social security," Handbook of Public Economics,in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 32, pages 2245-2324 Elsevier.
    6. Raphael Desmet & Alain Jousten & Sergio Perelman & Pierre Pestieau, 2007. "Microsimulation of Social Security Reforms in Belgium," NBER Chapters,in: Social Security Programs and Retirement around the World: Fiscal Implications of Reform, pages 43-82 National Bureau of Economic Research, Inc.
    7. Afonso, Luís Eduardo & Fernandes, Reynaldo, 2005. "Uma Estimativa dos Aspectos Distributivos da Previdência Social no Brasil," Revista Brasileira de Economia - RBE, FGV/EPGE - Escola Brasileira de Economia e Finanças, Getulio Vargas Foundation (Brazil), vol. 59(3), July.
    8. Lee, Ronald & Yamagata, Hisashi, 2003. "Sustainable Social Security: What Would It Cost?," National Tax Journal, National Tax Association, vol. 56(1), pages 27-43, March.
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    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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