IDEAS home Printed from
   My bibliography  Save this paper

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.

Suggested Citation

  • 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 32nd Brazilian Economics Meeting] 140, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics].
  • Handle: RePEc:anp:en2004:140

    Download full text from publisher

    File URL:
    Download Restriction: no

    More about this item

    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


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:anp:en2004:140. 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: (Rodrigo Zadra Armond). General contact details of provider: .

    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.

    We have no references for this item. You can help adding them by using 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.