Zylberstajn, Hélio; Afonso, Luís Eduardo; Souza, … - Associação dos Centros de Pós-Graduação em … - 2005
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...