¿Qué Incentivos al Retiro Genera la Seguridad Social? El Caso Uruguayo

Ignacio Álvarez, Natalia da Silva, Alvaro Forteza () and Ianina Rossi

Latin American Journal of Economics-formerly Cuadernos de Economía, 2010, vol. 47, issue 136, 217-247

Abstract: Unlike many OECD and Latin American countries, in Uruguay activity rates among male workers have been growing in recent decades. According to several studies, social security egulations have played a significant role in inducing earlier retirement in several OECD countries. We analyze the incentives to retire in Uruguay’s largest pension program, both before and after the reform introduced in 1996. We find that the reform reduced the implicit tax on continued activity and, in a few cases , transformed it into a net subsidy. Nevertheless, in most cases, the tax is still high in Uruguay, much higher than in developed countries.

Keywords: Incentivos al retiro; seguridad social (search for similar items in EconPapers)
JEL-codes: H55 J14 J26 (search for similar items in EconPapers)
Date: 2010
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