The objectives of this paper are i) to assess the recent changes in the "actuarial factor" and their distributive and financial impacts in the short and long term. The actuarial factor was created in 1999 to adjust the individual benefit level according to age, time of contribution and life...

This paper analyzes the personnel expenditures in the Brazilian federal civil public service using administrative records from the Executive Branch. There are two contributions which are noteworthy because they may improve the understanding of policy makers regarding the evolution of those...

The discussion around the possible impacts of the recently proposed pension reform (Constitutional Amendment Bill No. 287/2016) on poverty and inequality has been largely impressionistic to date. The present study tries to bridge this gap by using counterfactual microsimulations based on the...

Rural workers in Brazil can access old-age pensions five years earlier than urban workers. The objective of this study is to evaluate whether unifying the ages of eligibility among these groups (a measure proposed in the last failed pension reform) makes sense from a comparative perspective, and...

The objectives of this paper are i) to assess the recent changes in the "actuarial factor" and their distributive and financial impacts in the short and long term. The actuarial factor was created in 1999 to adjust the individual benefit level according to age, time of contribution and life...

The discussion around the possible impacts of the recently proposed pension reform (Constitutional Amendment Bill No. 287/2016) on poverty and inequality has been largely impressionistic to date. The present study tries to bridge this gap by using counterfactual microsimulations based on the...

Rural workers in Brazil can access old-age pensions five years earlier than urban workers. The objective of this study is to evaluate whether unifying the ages of eligibility among these groups (a measure proposed in the last failed pension reform) makes sense from a comparative perspective, and...

This paper analyzes the personnel expenditures in the Brazilian federal civil public service using administrative records from the Executive Branch. There are two contributions which are noteworthy because they may improve the understanding of policy makers regarding the evolution of those...

The Hungarian Personal Income Tax system is being transformed between 209 and 2013. Tax brackets and the previously existing tax credit is being abolished and this changes the net/gross income ratios in all income categories. This does not only lead to a significant loss in government's income,...