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

Author

Listed:
  • 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.

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
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    File URL: http://www.anpec.org.br/encontro2004/artigos/A04A140.pdf
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    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

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