This paper seeks to estimate the distributive impact of the taxes and other fiscal contributions that finance social security in Brazil. Making a certain number of strong hypotheses relative to the fiscal incidence of social security financing, we compute a measure of incidence that aggregates...

This paper seeks to estimate the distributive impact of the taxes and other fiscal contributions that finance social security in Brazil. Making a certain number of strong hypotheses relative to the fiscal incidence of social security financing, we compute a measure of incidence that aggregates...

This paper aims to estimate the distributional effects of Social Security, among Brazilian regions, addressing two aspects: transfers between individuals of the same cohort but of different regions, i.e., cross-subsidies to consider the benefits and contributions made over life cycle, and...