Reflections on the progressivity of the pension policy in Brazil: a contribution to the debate

Luís Eduardo Afonso (), Otávio José Guerci Sidone () and Geraldo Andrade da Silva Filho ()

Brazilian Journal of Political Economy, 2023, vol. 43, issue 3, 706-722

Abstract: This article makes a reflection on the progressivity of the pension policy in Brazil,based on the debate between Hoffmann (2021) and Cardoso et al. (2021a, 2021b) publishedin REP. The adequacy and equity dimensions should occupy a prominent space in this analysis.The empirical literature, through the calculation of the Replacement Rate and the Internal Rateof Return, provides evidence about progressivity of old-age benefits of RGPS, in the dimensionsof income, sex, education and type of benefit. As for the federal RPPS, there is less clearevidence of progressivity in terms of sex, and evidence of regressivity in terms of income. JEL Classification: H55; D63; J26.

Keywords: Pension system; progressivity; distributive aspects; adequacy; equity (search for similar items in EconPapers)
Date: 2023
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