REFORMA DA PREVIDÊNCIA SOCIAL E CUSTO DE TRANSIÇÃO: SIMULANDO UM SISTEMA UNIVERSAL PARA O BRASIL

This article presents a reform proposal of Brazil's pension system. The new system is based on the principles of actuarial fairness, incentive to formalization, universalization and simplification of the social security structure. We calculated the balancing contribution rate to the system. The social security debt is also estimated in the present situation and in the proposed system. In the end, the transition cost of shifting to the new system is calculated. The results show that this cost is high, although is distributed in the time.