FISCAL IMPACTS OF SOCIAL SECURITY REFORM IN BRAZIL

André Portela Souza (), Hélio Zylberstajn, Luís Eduardo Afonso and Priscilla Matias Flori

Anais do XXXII Encontro Nacional de Economia [Proceedings of the 32th Brazilian Economics Meeting] from ANPEC - Associação Nacional dos Centros de Pósgraduação em Economia [Brazilian Association of Graduate Programs in Economics]

Abstract: This article focuses on the reform of Social Security in Brazil, initiated in 2003. We estimate the fiscal impact of the original government proposal, as well as of the proposal approved at the House of Representatives, and the final format approved at the Senate. We also estimated both, the balancing contribution rate and the effective contribution rate, in the three phases of the reforming process. Results indicate that although the final impact was considerably reduced from the initial project, a great deal of progress has been made towards both, the reduction of annual Social Security deficit and its transformation into a more equitable system.

JEL-codes: H55 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-lam and nep-pbe
Date: Written
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