REGIME DE PREVIDÊNCIA DOS SERVIDORES PÚBLICOS: EQUILÍBRIO FINANCEIRO E JUSTIÇA ATUARIAL

Reynaldo Fernandes and Amaury Patrick Gremaud

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 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.

JEL-codes: H55 D3 H2 (search for similar items in EconPapers)
Date: 2004

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