The employer`s payroll contribution for pension system relief has been one of the most important topic on the debate about social security. Some advocates that the traditional source of funds for pension system tends to undergo a process of erosion.And there are critics, who argue that there is...

This article search to evaluate the impacts of the General Regimen of Social Security (RGPS) on the well-being of the society and on some macroeconomic variables. The analysis will be made by means of the numerical simulation of a model of overlapping generations, calibrated to reproduce the...

This paper provides comparisons of Brazilian Social Security against those of other countries. These comparisons include detailed information on social security expenditures, and other performance indicators. This exercise allows an accurate evaluation of the Brazilian performance and of the...

É consenso que o problema do crescente déficit previdenciário é um dos entraves ao crescimento sustentado do país. Nesse sentido, modificações em nosso sistema têm sido debatidas e podem ir desde a eliminação da diferença de idade entre homens e mulheres para a concessão do...

Despite labour market informality, Brazil has reached a remarkable benefit coverage among the elderly over the last decades. This coverage extension is, to a large extent, due to two flat-rate pension programmes not requiring individual contribution. The rural scheme, with nearly 7 million...

Social security is concerned on easing the impact of contingencies that lead to capacity loss for generating income. There are, however, conceptual differences between genders with respect to social security contributions and benefits. This text is concerned with equality and specificity in the...