¿Cuál es el costo fiscal de la dualidad en el sistema pensional colombiano?

Luis Carlos Calixto Rodríguez ()

Revista de Economía del Rosario, 2019, vol. 22, issue 2, No 17982, 311 pages

Abstract: The Colombian pension system has changed its operation through the implementation of laws 100/1993 and 797/2003, which allowed the duality of schemes between the average premium scheme and singular capitalization. These laws did not have the behavior of the essential variable of the base settlement income. The work estimates the recommended base settlement income not to generate fiscal impact and those of maintaining the pension system’s duality.

Keywords: Pensional system; funding fund; pension deficit (search for similar items in EconPapers)
JEL-codes: H55 H63 J01 J31 (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:col:000151:017982

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