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...

This article focuses on the reform of Social Security in Brazil, initiated in 2003. We estimate the fiscal impact of the original government proposal, as well as of the proposal approved at the House of Representatives, and the final format approved at the Senate. We also estimated both, the...

This article analyzes the financial equilibrium of the retirement system for public servants in Brazil. After defining the theoretical model, the strategy of analysis consists in the estimate for each public servant in the PNAD-IBGE, the necessary payroll tax to finance the expected benefits. It...

The purpose of this paper is to evaluate the impact of motherhood on the engagement of women in the labor market. To deal with the endogeneity inherent to the relation children-engagement, the event of 'stillborn' was used as an instrument to fertility. In addition to the traditional estimation...